The Practical Aspects of Assessment of the Financial Potential of Enterprise

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