Research object: policy changes engineering companies; the purpose of the work: development of theoretical positions, development of methodical approaches and practical recommendations for the development and evaluation of potential strategic changes the company; research methods and instruments: inductive and deductive methods, analysis, conceptual foundations, morphological analysis, methods of empirical research (observation, comparison, formalization, generalization), financial and economic analysis, economic and mathematical methods, methods of website analysis and benchmarking, method of expert survey graphical method; theoretical and practical results: a methodological approach to the potential strategic changes of enterprise honors of which are principles of interdependence between development objectives, strategic change, stages of strategy changes and types of potential strategic changes on the basis of formation - implicit (hidden), desirable (prospective), available; methodological support strategic analysis and engineering companies change their state of potential difference which appears determined set of methods, criteria, indicators stages according structurally logical sequence "objects of strategic change" - "change strategy" - "potential strategy changes" - "tools development and evaluation of potential strategic changes, "which helps to make domestic machine-building enterprises actual implementation strategy changes, their instruments and organizational forms; methodical approach to evaluating potential strategic changes in the company, the difference of which is to assess the potential implementation of the strategy changes in the technological, human and information component of the position developed in consideration of complex performance industry standards and market requirements; definition of what constitutes potential strategic changes as a strategic enterprise's ability to implement strategy changes, providing significant transformation in products, technology, organizational structure, culture, areas of the company through the use of technology and capacity, information and human capabilities; composition tools for development and evaluation of potential strategic changes, classification is determined based on the potential role of strategic changes in the stages of change strategy; subject and degree of introduction: developments are put in practical activity of «LKMZ», JSC «HARP», Simon Kuznets KNUE in teaching discipline «Strategic analysis»; sphere of the use: formation and evaluation of an enterprises strategic changes potential, educational process.