Comprehensive analysis of the financial potential of enterprises
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 1, Issue 86
Abstract
Annotation. The goal of the article lies in the scientific development of theoretical and methodological foundations for the development of a comprehensive analysis of the financial capacity of enterprises which provides the solution of problems with regard to the stable creation of its value in the long-term. The article is devoted to justification of scientific and methodical recommendations on improvement of comprehensive analysis of financial potential of enterprises with the purpose of definition the reserves of growth of the enterprises’ cost in the real sector of economy. Methodology of research. The solution of the tasks set in the article is carried out with the help of general scientific and special research methods: analysis and synthesis, systematization and generalization, integrated financial analysis, mathematical models and expert methods. Findings. The article substantiates the methodical principles of comprehensive analysis of financial potential of enterprises which is based on a cost concept and a combination of resource, performance and factor approaches. The internal and external factors influencing formation and condition of financial potential are revealed. The system of analytical indicators, which are defined as the guiding parameters of the potential of financial support, financial flexibility and creation of value, is substantiated. The conditions and criteria characterizing separate components of financial potential are substantiated. The methodical approach to integrated estimation of financial potential of enterprises is offered. Practical value. The use of a methodological approach to comprehensive analysis of the financial capacity of enterprises, will allow assessing the used and unused reserves of a financial potential and making decisions regarding the choice of strategy of enterprise development, depending on its conditions and restrictions. Methodological provisions can be used in the practice of industrial enterprises in carrying out a comprehensive analysis of financial potential and preparing recommendations for choosing a financial strategy for sustainable development of enterprises.
Authors and Affiliations
L. Kostyrko, E. Sereda
Keywords
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