ФІНАНСОВИЙ ПОТЕНЦІАЛ ЯК ОБ’ЄКТ ДІАГНОСТИКИ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА

Abstract

UDC 338.45; JEL Classification: М11Purpose is to substantiate the theoretical basis for the development of a management system and effective use of the enterprise financial potential. Research methodology. The theoretical and methodological basis is the economic theory grounds, the basic laws of the functioning of the market economy, the work of leading domestic and foreign economists, in which financial activities are considered, in particular, issues related to the analysis of financial condition and the assessment of enterprise financial potential. The following methods are used methods of generalization and abstraction method of analysis and synthesis. Results. Financial potential diagnostics is a multifactor system of support and management decisions which is intended to provide comprehensive detection, analysis, forecasting and elimination of problems of an enterprise financial state in order to ensure adoption of forward-looking management decisions aiming to achieve its strategic and tactical objectives. That is why the problem of estimation and diagnostics of financial potential in the management system of the enterprise financial state should be considered as one of the most relevant in the domestic economic and managerial science. The ambiguity of the theoretical positions and the lack of relevant practical developments in this area indicate the need for a comprehensive study of theoretical-methodological and practical principles of the problem, which determines the choice of the topic of work and its relevance. The object of the research is the processes of formation, management and diagnostic evaluation of financial potential in the management system of the enterprise financial state. The subject of the study is the theoretical and methodological provision of evaluation of the financial potential as a component of its diagnostic system. Scientific novelty. The scientific novelty of the obtained results is determined by the fact that during the basis of the complex research theoretical, methodological and practical recommendations were offered to develop and implement the system of financial potential diagnostics as a component of the enterprise management system. Practical significance. The management structural scheme of the enterprise financial condition is developed, where the management object is defined its financial potential, which should be considered as the basis of the financial state of the enterprise and a basis to justify the mechanism for its improvement in the future, in the context of identifying and effectively using reserves of financial potential.