Проводимо набір статей до публікації у науковому фаховому журналі
"Зовнішня торгівля: економіка, фінанси, право" з економічних та юридичних наук 

UDC658.14.17
 
NAHORNIUK Olena,
Ph.D. in Economics, associate Professor,
doctoral candidate of the Department of Economics and Finance of enterprise,
Kyiv National University of Trade and Economics

SYSTEMATIZATION OF TRADE ENTERPRISE’S
FINANCIAL POTENTIAL ELEMENTS

Background. Contemporary economic conditions in many countries in the world are characterized with high difficulty of providing financial activity by companies because of uncertainty and instability of the external environment, variability of financial markets and sales markets. In such conditions it’s very important for financial managers to be able to manage the financial potential of the company with high level of efficiency. Financial potential of the company, in turn, is a complex system whose elements need to be organized.
Analysis of resent researches and publications showed that the issue if financial potential of enterprise is widely discussed in economic literature, but there is no the justified approach to the definition of financial potential and systematization of its elements.
The aim of the article is to develop the systematization of the trade enterprise financial potential elements on the base of substantive and content characteristics of this economic category and the application of the theory of systems elements.
Materials and methods. The methods of analysis, synthesis and logical generalization were used for the research.
The results of the research. Main principles of company’s financial potential systematization are: system (unity); targeting a constructive approach to systematization; hierarchical construction; the similarities and differences of essential features, processes, phenomena that contribute to a deeper disclosure of the essence of these elements; orientation to the mixed concept of financial potential of the enterprise; flexibility; interconnection with other manifestations (types) of the company’s potential. Systematization of trade enterprise financial potential provides the allocation of three blocks of elements: 1) resources for financial activity implementation; 2) competences for financial activity implementation; 3) financial safety. Each block consists of elements of the next level of hierarchy.
Conclusion. Developed systematization of trade enterprise financial potential elements could be used for further methodological principles and methodical tools of financial potential assessment development.
 
Keywords: financial potential, system, systematization, financial resources, financial safety.

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