PECULIARITIES OF ESTIMATION OF PROPERTY POTENTIAL OF THE ENTERPRISE IN MODERN CONDITIONS
Abstract
The article is devoted to the problem of assessing the property potential of the enterprise. This process in modern conditions is complicated by a number of circumstances, including: the lack of a single method of assessing the property potential of the enterprise; changes in the content of financial statements, difficult access to reliable information about the real value of the company's assets. The authors emphasize that in the structure of the property potential of the enterprise there are two main components: objective, representing a set of tangible and intangible, labor and financial resources for production; subjective – the ability of employees to use resources to maximum effect. This circumstance creates certain methodological problems in assessing the property potential of the enterprise. Since the property potential of a particular enterprise in market conditions is not an absolute characteristic and significantly depends on the state of the competitive environment, the article proposes a differentiated approach to the choice of methods for assessing property potential depending on the stage of the life cycle of the enterprise and the market in which it operates. The concept of "enterprise life cycle" is based on the dynamics of the effectiveness of its activities over a period of time. The main source of information in this analysis is financial reporting. Profit can be considered as an effective indicator in the analysis of the life cycle of the enterprise. The authors consider the property potential of the enterprise as a set of production (technical) and financial subpotentials and justify the importance of taking into account the peculiarities of the financial statements of the enterprise to increase the level of reliability of evaluation results. The article emphasizes that the technical subpotential of the enterprise deserves special attention in the process of property potential assessment. As indicators that characterize the technical subpotential of the enterprise, the authors propose to use: the coefficient of immobilization, the coefficient of technical equipment and the coefficient of technical potential of the enterprise.
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