TOOLKIT FOR ASSESSING THE POTENTIAL OF ECONOMIC DEVELOPMENT OF ENTERPRISES

Ensuring sustainable economic development of enterprises requires a preliminary assessment of the potential of this development. Such an assessment should provide objective information about the available reserves of enterprises for their economic development in the main directions. In turn, the assessment of the potential of economic development of enter‑ prises requires the existence of effective tools for such an assessment, i. e. indicators and methods with the help of which it is possible to assess the ability of enterprises to economic development. The purpose of this work is to identify and systematize indicators and methods for assessing the potential of economic development of enterprises. In the paper authors show that in the simplified sense, the potential of economic development of the enterprise is the ability to increase its available economic potential. For a more general formulation, the potential of economic development of the enterprise can be interpreted as a set of additional external (functional) properties that this enterprise can acquire in a certain state of the environment in which it is located, while increasing the size of its available economic potential. It is established that the evaluation of the potential of any object that is the carrier of the potential should consist in determining the relationships between, on the one hand, the criterion property of the object and its key functional properties, and, on the other hand, between these properties and the controlled properties of both the object and the external environment. The authors represented a hierarchy of indicators of assessment of the potential of economic development of enterprises. This hierarchy includes partial, general, and aggregate indicators for such an assessment. At the same time, the growth of the enterprise's extra profits and its market value as a result of the imple‑ mentation of measures aimed at realizing the potential of economic development of enterprises are the examples of aggregate indicators. Methods for assessing the potential of economic development of the enterprise are systematized. It is substantiated that such an assessment should include, first of all, the measurement of key functional properties of the enterprise, including, in particular, its ability to provide supplies, to produce and sell products, to carry out innovative activity and other.