Conceptual basis for the formation of economic potential in the accounting system of the enterprise

The subject of the study is the conceptual framework for the formation of economic potential in
the accounting system of the enterprise.
The purpose of the study is to determine that the various parts, properties of the economic
potential of the enterprise are combined in the information system of accounting into a single whole,
fully integrated in the added value.
Research methods. In this work the dialectical method of scientific knowledge, the method of
analysis and synthesis, the comparative method, the method of data generalization are used.
Results of work. The article deals with the interpretation of the concept of «economic potential».
It is proved that the starting base for the formation of the economic potential of the enterprise is the
elements of the created value added.
Conclusions. The results of the research became the following conclusions: the approach to the
identification of the content of economic potential through the information resources of accounting as
a systemic phenomenon is substantiated. It is proved that the starting basis for forming the economic
potential of the enterprise is the elements of the created value added, which include the distributed
depreciation value of non–current assets, employee income, social costs, tax payments, net financial result.