Methodological approaches to assessing the financial potential of the enterprise

The subject of the study are methodological approaches to assessing the financial potential of
the enterprise.
The purpose of the study is to identify methodological approaches to assessing the financial
potential of the enterprise.
Research methods. The dialectical method of scientific cognition, the method of analysis and
synthesis, the comparative method, the method of data generalization are used in the work.
Results of work. The paper presents a grouping of financial indicators for assessing the financial
potential of the enterprise. The financial activity within the theory and practice of formation of financial
potential of the enterprise from two parties: wide and narrow is considered. The place of the financial
potential of the enterprise as a category of management not only of the financial economy, but also
of the whole business structure of the enterprise is determined. It is outlined that the assessment of
financial potential on financial flows allows to determine it in dynamics taking into account the time
factor and variable structure of inflow and outflow of financial resources, incomes and receipts.
Conclusions. The results of the study were the following conclusions. The financial potential of the
enterprise can be estimated by: gross revenue (own financial resources); gross value added (net,
without depreciation, by income); gross profit; income that remaining at the disposal of the enterprise
(after payment of taxes and other mandatory payments). Estimation of financial potential by financial
flows allows to determine it in dynamics taking into account the time factor and variable structure of
inflow and outflow of financial resources. The allocation of cash (absolutely liquid) flows from the total
financial flows without financial flows cleared from derivative financial instruments allows to connect
the parameters of financial potential with the solvency and financial stability of the enterprise.