Методичний підхід до оцінки ефективності використання фінансового потенціалу підприємства

Abstract

Розглянуто методичні аспекти оцінки фінансового потенціалу підприємства. Обґрунтовано методику поетапної оцінки ефективності використання фінансового потенціалу підприємства, методичний підхід до побудови інтегрального показника ефективності його використання та фактор-карти його інтерпретації з виділенням низького, середнього та високого рівнів ефективності використання.

The object of the article is the foundation of methodological approach to the efficiency usage evaluation of the enterprise financial potential. The analysis of existing approaches for understanding of financial potential essence allowed to define its complex understanding which is characterized by combination of financial resources, investment opportunities and competences aimed to achievement of maximum possible financial result upon presence of the owned capital sufficient to fulfillment of conditions of liquidity and financial stability; ability of capital raising in the amount required for realization of efficient capital investment projects; cost effectiveness of the invested capital; presence of an effective financial management system which ensures visibility of current and future financial condition of the enterprise. The research of approaches to the estimation of the enterprise financial potential allowed to decide in favor, of basic estimated figures and to form their appropriate system from a perspective of rationality and reasonableness. On the basis of this there was proposed a method of stage wise estimation of evaluation of the enterprise financial potential based on indexes calculation of financial stability, liquidity, turn-round and cost effectiveness; it is -grounded a methodological approach to formation of the integrating efficiency indicator of financial potential usage as well as the usage of a factor-card and its interpretation with determination of low level, medium level and high level of efficiency.