Trusova N. Formation financial potential for agricultural enterprises: theory, methodology

Modern approaches in science to expansion of the spectrum of financial potential possibilities due to understanding the structural composition of interrelated elements of financial resources have been generalized, becoming a ground for determination of the essence of financial potential, its functional characteristics and for substantiation of system tools. A conceptual approach to formation of financial potential has been developed, that involves a system division of financial resource costs and identifies financing risks in dynamic trend of financial and credit provision for agricultural enterprises. Based on the state-of-the-art techniques for modelling the efficient usage of financial resources, an imitation model of the stable level of financial potential at agricultural enterprises in the region has been designed. A strategy for financial potential formation in the managerial system of financial flows of agricultural enterprises has been developed. We have also suggested a technique for strategic analysis in the management of financial flows with alternative variants for calculation of optimal increasement in the market value of an agricultural enterprise, with the latter regarded both as an element of integrated structure and as an independent object for investment. Predictive level of financial potential has been determined, including specification of the target functions of managerial cycle at agricultural enterprises.