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BUSINESS INFORM №10-2017

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5

Section: Economic Theory
UDC 658.14
Nahorniuk O. V.
On the Essence of the Financial Potential of Enterprise (p. 37 - 43)

The article is aimed at defining the nature of the economic category of «financial potential» by systematizing, generalizing and critically analyzing existing approaches to the interpretation of this concept and formulating its basic essential characteristics. As result of the study, seven basic essential features of the category of «financial potential of enterprise» have been formulated and described. It has been suggested that this concept should be defined as an integrated characteristic of the system of financial management of enterprise, which is reflected in the capabilities to form the necessary level of financial resources from various sources, their efficient distribution and use to ensure the tactical and strategic objectives of financing the future development of enterprise, taking into account the risk factor. Prospects for research in this area will be classification and characterization of types of the financial potential of enterprise, also the systematization of its elements, which would provide to improve the level of efficiency of its management.
Keywords: potential, potential of enterprise, financial potential of enterprise, financial resources of enterprise.
Fig.: 2. Tabl.: 1. Bibl.: 22.

Nahorniuk Olena V. – Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Department of Economics and Finance of Enterprises, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Nahorniuk, Olena V. (2017) “On the Essence of the Financial Potential of Enterprise.” Business Inform 10:37–43.


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