APPROACH TO THE MANAGEMENT OF FINANCIAL POTENTIAL OF THE ENTERPRISE
Abstract
The article presents a comparative characteristic interpretations definition «financial capacity», as well as the author’s approach to the interpretation of the term. Based on this definition, a systematic approach to the management of financial potential of the enterprise, taking into account the internal (state capital structure of the enterprise, the quality of management of existing assets, the level of accounts receivable and payable, the level of financial stability, public financial support, the level of financial reserves, the quality of management decision-making, dividend policy) and external (for available and cheap resources, natural conditions, inflation, fiscal policy, investment climate in the region) factors is proposed. Special attention is paid to the formation of sources of information resources for the management of the financial potential of the enterprise, including accounting, financial and economic statistical information, information institutions of the banking system, other. Also the stages of a systems approach to the management of financial potential of the enterprise: diagnostics enterprise financial performance, evaluation of structural dynamics of financial indicators, monitoring financial performance of the company was discussed in article in detail.
About the Authors
M. F. Tyapkina
Irkutsk State Agricultural Academy
Russian Federation
PhD in Economics, Associate Professor, Head of Chair of Finance and analysis
Russian Federation
PhD in Economics, Associate Professor, Head of Chair of Finance and analysis
E. A. Ilyina
Irkutsk State Agricultural Academy
Russian Federation
PhD in Economics, Associate Professor
Russian Federation
PhD in Economics, Associate Professor
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Review
For citations:
Tyapkina M.F., Ilyina E.A. APPROACH TO THE MANAGEMENT OF FINANCIAL POTENTIAL OF THE ENTERPRISE. Vestnik NSUEM. 2015;(1):71-77. (In Russ.)
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