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BUSINESS INFORM №5-2018

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47

Section: Finance, Money Circulation and Credit
UDC 336.64
Romashko O. M., Roshko Y. D.
The Practical Aspects of Assessment of the Financial Potential of Enterprise (p. 318 - 323)

The article is aimed at substantiation and approbation on the example of gas transportation enterprise the methodical approach to estimation of the level of financial potential. Several approaches to the assessment of financial potential are considered: on the basis of a complex analysis of indicators of financial status of enterprise without bringing to the single indicator; by means of a single integrated indicator; by determining the score of system of indicators. Each of these approaches to assess the financial potential of enterprise has certain advantages and disadvantages. On the basis of retrospective analysis of PJSC «Ukrtransgas» is determined that the enterprise has low level of financial potential, therefore the reorganized on its assets PJSC «Mahistralni hazoprovody» has necessity to carry out measures on improvement of financial status of the enterprise, taking account of the influence of both external and internal factors.
Keywords: financial potential, level of financial potential, assessment, gas transportation enterprise.
Tabl.: 4. Bibl.: 10.

Romashko Oleksandra M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Accounting and Taxation, Ivano-Frankivsk National Technical University of Oil and Gas (15 Karpatska Str., Ivano-Frankіvsk, 76019, Ukraine)
Email: [email protected]
Roshko Yuliia D. – Student, Institute of Economics and Management of the Ivano-Frankivsk National Technical University of Oil and Gas (15 Karpatska Str., Ivano-Frankivsk, 76019, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Romashko, Oleksandra M., and Roshko, Yuliia D. (2018) “The Practical Aspects of Assessment of the Financial Potential of Enterprise.” Business Inform 5:318–323.


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