Shevchenko V. Management of the cost potential of an enterprise

The purpose of the dissertation is to substantiate theoretical provisions and develop methodological approaches to make and implement management decisions in the field of forming value potential of an enterprise. It is proposed to consider the value potential as a reflection of anenterprise’s ability to generate new added value in the process of economic activity and the transformation of this value into an increase in capital and value of the enterprise. An approach to systematization of prerequisites of value growth as a determinant of the formation of value potential of an enterprise is proposed. Keywords: value, added value, enterprise value, economic potential, cost potential, cost estimation, cost-oriented enterprise management, capitalization.