METHODOLOGICAL APPROACHES TO THE ANALYSIS OF THE FINANCIAL POTENTIAL OF ENTERPRISE
Abstract
The article provides a systematic study of methodological approaches to the analysis of the financial potential of the enterprise.
This article rightly places the essence, purpose, tasks, subject, object and information support of the analysis of the financial potential of the business unity.
It is established that a comprehensive, multi-criteria and detailed analysis of the financial potential of the enterprise should cover a variety of approaches, methods and techniques of the analysis.
Based on the consideration of modern methodical approaches to the analysis of the financial potential of the business unity, it is established that today there is no a single and universal methodical approach to its analysis. The article presents the content and features of the main methodical approaches to the analysis of the financial potential of the enterprise.
Based on the study was suggested the following algorithm for analyzing the financial potential of the enterprise:
stage 1 – analysis of the company’s financial resources consists in the organization of horizontal (trend) and vertical (structural) analysis of the balance of the enterprise;
stage 2 – analysis of the financial results of the business unity, which certifies the effectiveness of the use of financial and other resources of the enterprise;
stage 3 – analysis of the financial position of the enterprise, which in turn covers the following areas of analytical research: 1) analysis of the property status of the enterprise; 2) analysis of business activity of the enterprise; 3) analysis of liquidity and solvency of the enterprise; 4) analysis of the financial stability of the business unity; 5) analysis of the profitability of the business unity;
stage 4 – synthesis assessment of the level of financial potential of the business unity according to the following criteria:
- sufficiency of own financial resources of the enterprise;
- compliance of amount of long-term debt financial resources to the amount of current assets;
- intensity of the investment growth;
- stability of the financial position of the enterprise.
It is proved that the analysis of the financial potential of the enterprise is an important tool for finding out its current level and determining the adequate directions of its growth in the future. It is determined that the results of such analysis are the starting point for the development of long-term plans and measures to increase financial capacity, competitiveness and efficiency of the economic and production activities, maximization of outcomes, economic development and further successful operations of the business entity.
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References
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Copyright (c) 2020 Kaminska I. , Myshko O. , Shyshka D.
This work is licensed under a Creative Commons Attribution 4.0 International License.
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