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The Methodical Instrumentarium for Assessing the Financial Potential of the Retail Trade Enterprise
Fylypenko O. M., Koliesnik T. S.

Fylypenko, Olena M., and Koliesnik, Tetiana S. (2020) “The Methodical Instrumentarium for Assessing the Financial Potential of the Retail Trade Enterprise.” Business Inform 10:149–154.
https://doi.org/10.32983/2222-4459-2020-10-149-154

Section: Economics of Trade and Services

UDC 339.37:658.15

Abstract:
The article is aimed at substantiating the methodical instrumentarium, the directions of analysis and assessment of the financial potential of retail trade enterprises. In the course of research, the content of strategic financial analysis for retail trade enterprises is defined. It is proved that an important direction of strategic financial analysis is the study of the financial potential of retail trade enterprises, which is proposed to be carried out in view of two aspects: 1) determining the availability and sufficiency of financial resources; 2) analysis of the level of development of financial competencies. The tasks that are being solved during the assessment of financial capabilities of enterprises are defined. The analytical system for assessing the financial potential of retail trade enterprises is substantiated, which takes into account the status of both resource and competent components of financial potential according to the criteria for availability of financial resources, their provision with sources of financing, as well as the level of development of financial competencies. This allowed to ensure the complexity and systematicity in the research of internal financial capabilities of retail trade enterprises. To study the status of available financial resources, a system of indicators has been developed, allowing to investigate the resource component of financial potential according to the criteria for the availability of financial resources and their provision by sources of financing. The main components of financial competencies of retail trade enterprises are: competences to ensure solvency, increase business activity and profitability, competence in value management. To define the level of their development, the enterprises were offered a system of estimating indicators. The research of communication of the status of the resource component of financial potential and the development of financial competencies is proposed to be carried out using the method of combination analytical grouping.

Keywords: financial potential, financial strategy, financial analysis, financial competencies, system of indicators, indicators, valuation.

Tabl.: 2. Bibl.: 10.

Fylypenko Olena M. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Economics and Business, State Biotechnological University (44 Alchevskykh Str., Kharkiv, 61002, Ukraine)
Email: [email protected]
Koliesnik Tetiana S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics and Management, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

List of references in article

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Krasnokutska, N. S. “Upravlinnia potentsialom torhovelnoho pidpryiemstva“ [Management of the Potential of a Commercial Enterprise]. Kharkiv : KhDUKhT, 2012. http://repository.kpi.kharkov.ua/bitstream/KhPI-Press/20758/3/Krasnokutska_Upravlinnia_potentsialom_2012.pdf
Pavlova, L. N. Finansovyy menedzhment [Financial Management]. Moscow: Yuniti-Dana, 2013.
Blank, I. A. Finansovaya strategiya predpriyatiya [The Financial Strategy of the Enterprise]. Kyiv: Elga ; Nika-Tsentr, 2014.

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