РОЗУМІННЯ ФІНАНСОВОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВА З ПОЗИЦІЙ ЕКОНОМІЧНОГО АНАЛІЗУ
UNDERSTANDING THE FINANCIAL POTENTIAL OF THE ENTERPRISE FROM THE POSITIONS OF ECONOMIC ANALYSIS
Сторінки: 256-259. Номер: №2, 2020 (280)
Автори:
РЗАЄВА Т. Г., КОРОЛЬЧУК І. І.
Хмельницький національний університет
RZAEVA T., KOROLCHUK I.
Khmelnytskyi National University
DOI: https://www.doi.org/10.31891/2307-5740-2020-280-2-46
Надійшла / Paper received : 05.04.2020
Надрукована / Paper Printed : 06.05.2020
Анотація мовою оригіналу
У статті розглянуто теоретичні підходи до розуміння фінансового потенціалу. Виокремлено основні ознаки фінансового потенціалу підприємства. Визначено провідні підходи до розуміння фінансового потенціалу за характеристиками фінансової звітності. Окреслено спрямування оцінки та аналізу фінансового потенціалу у розрізі зазначених підходів. Доведено зв’язок результатів використання фінансового потенціалу підприємства з результативністю його діяльності.
Ключові слова: фінансовий потенціал, фінансова звітність, фінансовий стан, ресурсний підхід, потенційна можливість, результативність діяльності.
Розширена анотація англійською мовою
The aim of the article is to study the theoretical approaches to the concept of financial potential and the direction of its assessment from the standpoint of economic analysis.
The article considers theoretical approaches to understanding the financial potential of the enterprise. There are two approaches to understanding financial potential. The theoretical vision of the concept in the context of the resource approach is presented. Potential as a set of financial resources is considered. The division into available own resources and attracted additional funds is presented. Financial resources are developed as a relationship to achieve its efficient and cost-effective operation. Financial potential as the volume of available financial resources of the enterprise and its hidden possibilities is substantiated. Defined as a set of interrelated and complementary elements aimed at achieving the planned financial results Financial potential is presented as a set of economic relations and connections. Considered as a system of relations to achieve the maximum possible financial result. The potential is considered as the maximum possible set of available and hidden opportunities for financial development of the enterprise. The need to expand the study from the standpoint of economic analysis is emphasized. The importance of expanding financial reporting indicators is emphasized. It is advisable to study the state of financial potential by the characteristics of the state of assets and sources of their formation.
The characteristics of financial potential according to the reporting indicators are determined. The directions of research of financial potential on its characteristics are outlined. A comprehensive approach to assessing the state of financial potential is proposed. These actions will allow monitoring the competitiveness and financial security of the enterprise.
Key words: financial potential, financial reporting, financial condition, resource approach, potential opportunity, efficiency of activity.
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