• N.V. Mieshkova-Kravchenko
  • A.V. Tarasiuk
Keywords: enterprise potential, assessment methods, cost assessment, economic indicators.


The importance of a reliable enterprise potential assessment in modern business environment is considered. The existing methodological approaches to the enterprise potential assessment are investigated. Three main groups of methods are singled: cost assessment of enterprise potential, assessment based on the economic indicators, assessment of potential competitiveness. Spheres and peculiarities of enterprise potential assessment methods and assessment based on the economic indicators are outlined. The cost assessment of enterprise potential is considered as the value of an integral property complex or the sum of values of its individual components. The law regulates the valuation of property and property rights, and especially aspects relating to the activities of enterprises associated with public or communal property. It is indicated that cost and comparative valuation methods should be used to assess an enterprise or its components if they act as an object of an agreement. At the same time, resulting methods are used more often to assess an enterprise as an entity. The enterprise potential assessment on the basis of economic indicators is a thorough analysis in quantitative and qualitative terms. It reflects mainly past and current state of the enterprise and can be considered as a separate assessment direction. It can serve as an information basis for forecasting the results of an enterprise’s activity in order to assess income-based methods of valuation. However, the effective using of this approach requires indicators systematization and using of the appropriate software. The construction of an extensive indicators system, which can be transformed depending on the purpose of the analysis, is the key to making well-grounded decisions. To determine the list of indicators and their relationship it is considered to focus both on the traditional resource-factor approach, and on the optimization one. Methods of assessing the enterprise potential competitiveness suit strategic goals more.

Author Biographies

N.V. Mieshkova-Kravchenko

Lecturer of Economics & Business Department
Kherson National Technical University
I.Kulik str., 149/29, app. 45, Kherson, Ukraine, 73008

A.V. Tarasiuk

PhD (Economics)
Economics & Business Department
Kherson National Technical University
Myru str23, app.85, Kherson, Ukraine, 73028


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How to Cite
Mieshkova-Kravchenko, N., & Tarasiuk, A. (2017). METHODOLOGICAL APPROACHES TO THE ENTERPRISE POTENTIAL ASSESSMENT. Economic Innovations, 19(2(64), 214-218.