THEORETICAL AND METHODOLOGICAL PRINCIPLES OF FINANCIAL POTENTIAL MANAGEMENT OF ENTERPRISE
DOI:
https://doi.org/10.31891/mdes/2024-11-5Keywords:
potential, financial potential, financial resources, financial management, financial potential management systemAbstract
Based on the research and generalization of theoretical provisions and practical experience in the field of financial management, a scientific and methodological basis for solving the problem of building a system for managing the financial potential of the enterprise is proposed. The main tasks of the enterprise's financial potential management system are: collection, analysis and assessment of information; preparation of options for solutions to outlined tasks; quantitative and qualitative assessment of decision possibilities and forecasting of consequences; determination of the optimal rational solution; management decision; formalization of management decision; the program of increasing and effective use of financial potential; controlling the process of implementation of the program of increase and use of financial potential. The structural content of the process of forming the mechanism for managing the financial potential of the enterprise includes five program modules: analysis of financial activity (evaluation of dynamics, activity, factor analysis of its effectiveness); determination of directions of development and improvement of the efficiency of financial activity; preparation of a set of measures to increase the efficiency of financial activity and alternative ways of solving it; assessment and selection of criteria for effective measures and alternative ways of their implementation; assessment of the risks of failure to achieve the planned results of implementation of measures.
Keywords – potential, financial potential, financial resources, financial management, financial potential management system
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