Properties of financial potential as economic analysis object
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 38, Issue 3
Abstract
The article substantiates the importance of financial potential because it is also considered one of the factors that determines the success of an enterprise. The article considers the properties of financial potential from the point of view of functional orientation, classification features and principles. It is established that the financial potential covers a set of objects of management and various types of economic activity. The approaches to the structure and to the essence of the financial potential functions are analyzed. The diverse composition and essence of the functions of economic potential are so due to the multi-vector approach to the essence of this concept. The principles of the financial potential are defined, namely: systemacy, continuity, balance, transparency, elasticity, and relevance. The article analyzes the authors’ various approaches to enterprise potential classification. The paper allocates the signs of classification of the investigated economic phenomenon: depending on the properties to change; time usage; by the stages of the reproduction process; by the nature of the impact on the results of the enterprise; by the way of detection. The model of the financial potential is developed as the object of economic analysis.
Authors and Affiliations
O. M. Dzyubenko
Keywords
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