Фінансовий потенціал підприємства: теоретичний аспект

Abstract

Проведено критичний аналіз існуючих визначень поняття «фінансовий потенціал підприємства». За результатами систематизації існуючих точок зору науковців щодо суті цієї економічної категорії виділено три підходи до трактування фінансового потенціалу підприємства, зокрема: ресурсний підхід як сукупність можливостей підприємства та комплексний підхід. Запропоновано авторське визначення фінансового потенціалу підприємства, яке враховує розглянуті у статті його сутнісні характеристики.

Under conditions of constant changes of the internal and external environment of economic entities functioning the potential and intensity of their further development are determined by the volume and structure of financial potential. Research paper conducted critical analysis of scientific literature proved the existence of scientists’ different points of view on the essence of the “enterprise’s financial potential” concept, the systematization of which allowed distinguishing of three approaches (resource approach as a combination of possibilities and complex approach). Resource-based approach representatives consider that financial potential is a set of financial resources which are not only used at certain time period, but also those which remain inactive, but can be mobilized at any moment. The other group includes the scientists who put forward the company’s ability to attract additional financial resources, which can be realized under effective management. The properties of financial resources and the enterprise’s possibilities of their increasing are emphasized by the definitions of complex approach of financial potential essence. According to the author’s views the enterprise’s financial potential is its ability to accumulate the necessary amount of financial resources and to use them effectively in the process of interaction with other components of the enterprise’s potential and external environment for achieving sustainable development. It is proved that enterprise’s financial potential is characterized by such features as structure, integrity, dynamism, connection with the external environment, hierarchy, development ability, synergy, adaptability and target subordination. It is proposed to mark out such components as available enterprise’s financial resources, enterprise’s ability to increase of financial resources volume, reserves for improving the efficiency of activities through rational use and effective management of financial resources with taking into account the author’s definition of the enterprise’s financial potential essence.