Accounting and Analytical Support of Management of Structural Components of the Enterprise's Potential: Theoretical Aspect

The development of the enterprise to a large extent depends on the ability of its management to make optimal decisions on building up the existing potential and strengthening its structural components. In this context, an important role is played by the organization of accounting and analytical support for the management of enterprise's potential. The purpose of the article is to substantiate the theoretical foundations of accounting and analytical support for making managerial decisions to strengthen the existing enterprise's potential and increase the efficiency of it use, taking into account its structural components. It was determined that the presence of industrial and economic relations on a particular business entity leads to the construction of its own model of the hierarchical structure of the enterprise's potential. This model allows evaluating the actual state of affairs reliably, determining the main priorities of the activity and optimizing the current process of implementing the development strategy for the future. It was proposed to evaluate each type of potential of a lower order by calculating quantitative and qualitative indicators that reflect the presence, condition and size of potential resources and the level of efficiency of their use. At the same time, the formation of these indicators must be carried out taking into account the management objectives and strategic goals of the enterprise in the relevant market. This approach allows making a balanced choice of the model of accounting and analytical support of the management of enterprise's potential to increase the efficiency of its use. It was proposed in each specific production situation to determine the goal of managing the enterprise's potential, taking into account its key structural components, determine the list of necessary information data and develop a logical sequence of accounting and analytical procedures and calculations to form reliable sources of necessary economic information.