FINANCIAL POTENTIAL OF THE ENTERPRISE: ASSESSING METHODOLOGY
Bogma O., Kamins'kyj S., Gutnyk P. Finansovyj potencial pidpryjemstva: metodyka ocinjuvannja. Scientia Fructuosa. 2022. № 2. S. 36-47. https://doi.org/10.31617/1.2022(142)03
JEL Classification: А14; В10; М20
BOGMA Olena,
Doctor of Sciences (Economics), Professor,
Professor of the Department of Economics and Business Finance
State University of Trade and Economics
19, Kyoto St., Kyiv, 02156, Ukraine
ORCID: 0000-0002-5637-6010
o.bogma@knute.edu.ua
KAMINSKYI Serhii,
PhD (Economics), Associate Professor, Associate Professor
at the Department of Economics and Business Finance
State University of Trade and Economics
19, Kyoto St., Kyiv, 02156, Ukraine
ORCID: 0000-0002-4884-1517
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HUTNYK Polina,
bachelorof science Specialization "Economy"
Kyiv National University of Trade and Economics
19, Kyoto St., Kyiv, 02156, Ukraine
ORCID: 0000-0002-1594-5221
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Problem. It is important to choose a correct methodology for a comprehensive assessment of the financial potential of the enterprise, which would quickly identify its internal capabilities, strengths and weaknesses.
The aim of the article is to summarize the existing methodological approaches to assessing the financial potential of the enterprise, development and justification on this basis of the methodology of integrated assessment of financial potential of the enterprise taking into account the selected functional components.
Methods. Methods of analysis and synthesis, analogies, comparisons, induction and deduction, generalization, the system approach theoretical generalization and formulation of conclusions were used in the article.
Results. The main approaches to assessing the financial potential of the enterprise are systematized.The authors concludethat there is no single generally accepted approach and methodology. A new assessment methodology based on the calculation of the integrated indicator, which was tested on the example of PJSC "Ukrhydroenergo", is proposed.
Conclusions. The authors have developed the integrated methodology for assessing the level of financial potential of the enterprise, which provides the calculation of an integrated indicator for each functional component and general integrated indicator, which allows comprehensive coverage of key components of financial potential and use data contained in open financial statements.
Keywords: financial potential, assessment of financial potential, functional component, assessment methodology, financial indicators.
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DOI: https://doi.org/10.31617/1.2022(142)03
JEL Classification: А14; В10; М20
BOGMA Olena,
Doctor of Sciences (Economics), Professor,
Professor of the Department of Economics and Business Finance
State University of Trade and Economics
19, Kyoto St., Kyiv, 02156, Ukraine
ORCID: 0000-0002-5637-6010
o.bogma@knute.edu.ua
KAMINSKYI Serhii,
PhD (Economics), Associate Professor, Associate Professor
at the Department of Economics and Business Finance
State University of Trade and Economics
19, Kyoto St., Kyiv, 02156, Ukraine
ORCID: 0000-0002-4884-1517
Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
HUTNYK Polina,
bachelorof science Specialization "Economy"
Kyiv National University of Trade and Economics
19, Kyoto St., Kyiv, 02156, Ukraine
ORCID: 0000-0002-1594-5221
Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
FINANCIAL POTENTIAL OF THE ENTERPRISE: ASSESSING METHODOLOGY
Introduction. Strengthening of the financial potential is one of the main factors of effective and systematic development of the enterprise in the current crisis conditions of domestic enterprises, which are complicated by the Russian-Ukrainian war, the annexation of the Crimea and the impact of the COVID-19 pandemic.Problem. It is important to choose a correct methodology for a comprehensive assessment of the financial potential of the enterprise, which would quickly identify its internal capabilities, strengths and weaknesses.
The aim of the article is to summarize the existing methodological approaches to assessing the financial potential of the enterprise, development and justification on this basis of the methodology of integrated assessment of financial potential of the enterprise taking into account the selected functional components.
Methods. Methods of analysis and synthesis, analogies, comparisons, induction and deduction, generalization, the system approach theoretical generalization and formulation of conclusions were used in the article.
Results. The main approaches to assessing the financial potential of the enterprise are systematized.The authors concludethat there is no single generally accepted approach and methodology. A new assessment methodology based on the calculation of the integrated indicator, which was tested on the example of PJSC "Ukrhydroenergo", is proposed.
Conclusions. The authors have developed the integrated methodology for assessing the level of financial potential of the enterprise, which provides the calculation of an integrated indicator for each functional component and general integrated indicator, which allows comprehensive coverage of key components of financial potential and use data contained in open financial statements.
Keywords: financial potential, assessment of financial potential, functional component, assessment methodology, financial indicators.
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