CORPORATE MANAGEMENT OF FINANCIAL POTENTIAL

Abstract

The article is devoted to the formation and implementation of the financial potential of large organizations (corporations). Under the financial potential, the authors understand the totality of capital objects of long-term and short-term use (non-current and current assets) in value terms, which they have on their balance sheet, according to the possibilities and limitations of functioning in the current economic environment, and under its implementation - the monetary benefit of corporations from operating them in the process of carrying out activities. The purpose of the study is focused on creating a toolkit for assessing this monetary benefit, which includes appropriate methods, for an objective analysis of the indicators of the implementation of corporate financial potential and the identification of reserves for their ultimate improvement. The assessment of such a benefit, which is an increase in cash receipts for the period under study, should be composed of cost effects due to the dynamics of capital return (an indicator of the efficiency of using total assets) and the cost of capital. Comparison of the calculated parameters will give an answer about the quality of the implementation of the financial potential of corporations. The evaluation of these indicators is possible using the methods of deduction and induction in combination with the differentiation method. In combination with each other, they provide the most accurate parameters for all structural elements (intermediate indicators) that affect the final indicators (final indicators) of interest to us. The developed methods were tested on the example of Komos Group LLC), on which an analysis was made of the formation and implementation of its financial potential over a five-year period, and corrective measures were proposed to improve the efficiency of capital use as a fundamental factor indicator of monetary benefits