The purpose of the research is to develop theoretical and methodological and scientific and applied principles of formation and implementation of the financial potential of investment activities of small businesses in Ukraine. The modeling of the process of investment activity of the business entity, which takes into account the principles of success of this activity (efficiency, optimality, normative, methodological support, resource provision) and its main parameters (effectiveness, scale, time parameters of investment, risk, feasibility) on each stages and stages of investment activity to achieve its goal and solve the tasks. The grouping of types of financial potential of investment activity of business entities is substantiated. The essence of the concept of strategy for the formation of financial potential of investment activities of small businesses, which, compared with existing definitions, identifies it with a set of guidelines, principles and rules, resulting in a program of relevant organizational, economic, technical and other measures to ensure the transition from the available to the strategic magnitude of this potential. Factors of formation of financial potential of investment activity of small enterprise are classified. Improved scientific and methodological approach to assessing the existing financial potential of investment activities of small businesses, according to which, in contrast to existing approaches, this potential is measured by the amount of financial resources that the entity is able to obtain from internal and external sources to finance investment activities , while ensuring its maximum efficiency in conditions of financial and economic instability, in particular, to optimize the growth of the market value of equity of the entity. Scientific and methodological bases of application of credit levers of regulation of processes of formation and realization of financial potential of investment activity of business entities in Ukraine are offered, which, in comparison with the existing approaches, provide appropriate, in the total set of projects considered by business entities for the feasibility of their implementation, taking into account the types of economic activity, its profitability and other parameters. Conceptual bases of strategic financial potential of investment activity of a small business entity are substantiated, taking into account the need to model its parameters as the sum of available financial potential and its expected growth (by types of funding sources), which can be achieved by improving management and optimization of information support in the process of forming financial potential. The proposed approach allows to integrate traditional approaches and take into account the new realities of small businesses in the digitalization of business processes. Approaches to forecasting the strategic financial potential of investment activities of small businesses have been improved, which, in contrast to the existing ones, determine the expected magnitude of growth of the available financial potential of investment activities of these entities taking into account the condition of not exceeding debt capital calculated using the method of capitalization of projected net income. The concept of stimulating the process of forming the financial potential of investment activities of small enterprises in Ukraine has been developed, which, in contrast to the existing ones, substantiates the feasibility of providing these enterprises with tax benefits and consumption of certain types of energy resources and job creation.
