Bìznes Inform (Jun 2021)
The Methodical Instrumentarium for Analysis and Evaluation of Financial Potential of the Fuel and Energy Complex Enterprises
Abstract
The article is aimed at substantiating and validating the methodical instrumentarium for analyzing and evaluating the financial potential of the enterprises in the fuel and energy complex, which provides for the diagnosis of existing and the detection of possible financial resources, as well as determining the type of financial potential. As result of the research, it is determined that ensuring the effective functioning of enterprises in the fuel and energy complex requires the development of a methodical approach to evaluating the level of their financial potential. The article systematizes methodical approaches to defining the system of parameters for evaluation of the financial potential of enterprise. The analysis of current methodological approaches helped to draw the authors’ own conclusions and emphasize the shortcomings of using various methods for evaluating the financial potential. The result of the analysis of the current methodological approaches to evaluating the financial potential of the fuel and energy complex enterprises was the conclusions on the need to improve the methodical instrumentarium for analyzing and evaluating the financial potential of enterprise. The article substantiates the stages of evaluation of the financial potential of an enterprise of the fuel and energy complex. On the basis of the proposed approach, the type of financial potential of JSC «Khmelnytskoblenerho» is determined. Prospects for further research in this direction are the substantiation of the evaluation of the financial potential of enterprises in the fuel and energy complex on the basis of a taxonomic approach, also, at the conceptual level there is a need to closer define several concepts and their logical use in practical activities.
Keywords
