The first chapter of the dissertation explores the essence and structure of the financial potential of a trade enterprise. Based on a synthesis of scientific approaches, the author proposes a definition: financial potential is an interconnected set of financial resources, reserves, and the ability to attract and utilize them, determined by the competencies of financially organized managers, which ensures the implementation of the trade enterprise’s strategic goals. The structure of financial potential is suggested to be examined through a combination of stakeholder management and the resource-based view of the firm. Key principles for assessing financial potential are substantiated: the ability to evaluate managerial competencies and business process quality; selection of financial indicators based on enterprise goals and industry specifics; weighting of indicators based on their influence; and accounting for external factors. A methodological framework is formed using a combination of systemic and resource-based approaches. Financial potential indicators are grouped as follows: available and potential financial resources, existing assets, financial ratios, managerial competencies, and financial management process quality. The evaluation stages are outlined, and the method for determining the weight of financial potential components is based on the Royalty Range approach. The concept of the financial potential formation process is developed, including the life cycle stages of the enterprise. The second chapter focuses on diagnosing the financial potential of trade enterprises in Ukraine. The state of the wholesale and retail trade sectors from 2019 to 2023 is analyzed. Although business operations are unstable due to economic crises, recovery trends are observed. Key financial indicators such as solvency, liquidity, profitability, and business activity were assessed. It was found that the growth in enterprise resources does not lead to improved efficiency. A vertical analysis of assets and liabilities highlighted the predominance of short-term obligations in capital structure. Correlation analysis revealed significant relationships between macroeconomic indicators and financial performance (e.g., GDP and net profit, revenue and equity). The Prosperity Index methodology was applied to identify barriers to competitiveness. Survey results showed that available resources and assets have the greatest influence on financial condition, while business process quality and manager competencies were ranked lower. The third chapter proposes methods for improving the formation of financial potential in trade enterprises. The focus is placed on digital transformation, which enhances information support. A sequence for implementing digital technologies is provided, along with a set of tools tailored to enterprise size. A matrix aligning digital tools with indicator groups was developed. Emphasis is placed on staff competencies, and a KPI system for responsible personnel is proposed. Scientific approaches to building financial potential are analyzed, financial goals of enterprises are summarized, and specific tasks are defined. A monitoring and control system is introduced, including stages, indicator groups, reporting and communication mechanisms, financial planning, and adaptability in managing financial potential formation.
