Diagnostics and Management of Company Financial Potential

Financial potential is a complicated dynamic system whose elements are interconnected and interdependent. Each element depends on the level of company development, competitive position, capability to attract and combine individual types of financing sources, management system efficiency. The article lists the main scientific approaches to understanding of essence of company financial potential. It discloses contents, role and purpose of company financial potential. It is found out that the main task of company financial potential management is considered to be optimization of financial flows to increase positive financial result. However, as it is shown by the practice of domestic companies, the financial potential management is mainly connected with maintenance of necessary solvency of the company, attainment of breakeven condition and subsequent return, attraction of credit and investment resources. Present-day methods of financial potential diagnostics are described, advantages and disadvantages of each of them are disclosed, and author’s approach to their enhancement is grounded.