Özet:

In article the critical analysis of theoretical and methodical approaches to an assessment of potential of the enterprise, as main way of determination of its value is carried out. Expensive, comparative and rezult approaches to an assessment of potential of the enterprise are considered, their advantages and disadvantages are defined. Methods of definition of object’s cost (capitalization of the income and discounting of cash flows) are analysed, the optimal method of estimating of potential of the enterprise are defined.                The essence of concept the potential of the enterprise is investigated, its structure and structure are considered. Classification of the internal and external factors causing development of elements of potential and influencing their balance and efficiency of use is given. Indicators of financial stability of the enterprises promoting development of the effective mechanism of management of process of formation and using potential of the enterprise for the purpose of influence on results of its activity are offered. The analysis of results of activity of leading enterprises of theSumyarea is carried out.

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