Actual problems of innovative economy and law

Journal "Actual problems of innovative economy and law" is included in category B for specialties: in the field of knowledge "Management and administration": 073, 076 (order of the Ministry of Education and Science of Ukraine dated 23.08.2023 No. 1035) and 071, 072, 075 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543); in the field of knowledge "Social and behavioral sciences" 051 (order of the Ministry of Education and Science of Ukraine dated August 23, 2023 No. 1035); in the field of knowledge "Law" - 081 and "Public management and administration" - 281 (order of the Ministry of Education and Science of Ukraine dated 12.20.2023 No. 1543).
Registration of an entity in print media: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1390 dated 11/16/2023. Media identifier: R30-02018
The journal is indexed in the International Scientific Center of Index Copernicus International

Methodological principles of assessing the use of the food potential of enterprises

# 2 11-14 Download/view full article

УДК: 658:338.24

DOI: https://doi.org/10.36887/2524-0455-2024-4-2

Kubatko Vira,
PhD of the Department of Accounting and Economic Analysis,
Admiral Makarov National University of Shipbuilding

The food potential of enterprises is a complex, multifaceted, multilevel category, with the regularities of its functioning revealed based on a complex systematic study. To assess the food potential of enterprises, a system of indicators is needed that considers the actual dynamics and theoretical prerequisites of the potential of the enterprise; the assessment of the food potential of enterprises is a purposeful process of determining in monetary terms the value of an object, considering the potential income that occurs in a certain period in the conditions of a competitive market.

In modern conditions, various approaches are used: systemic, marketing, functional, reproductive, innovative, etc. Scientists distinguish comparative, cost-effective, and practical methods of assessing the use of the food potential of enterprises. The article aims to analyze the existing methods of using the food potential in modern conditions. In the research process, methods of comparison, analysis, and theoretical and logical generalization were applied. The dialectical research method became the methodological basis. The article highlights scientific approaches to assessing the use of the food potential of enterprises and clarifies the advantages and disadvantages of comparative, cost-effective, and practical methods; it has been proven that the use of food potential is influenced by principles related to land, houses, and structures; principles based on user needs; principles related to the market environment; principles of best and most effective use; a classification of factors influencing methods of food capital assessment is proposed: socio-economic; political; natural and climatic; financial and economic; structural and functional; social and labor; material and technical; market-situational, etc.

Keywords: consumption method, region, food potential, factors, resources.

References.

  1. Art’omova, A.V., Art’omov, I.V. (2016). «The procedure for assessing the enterprise’s resource potential». Systemy obrobky informatsii. Issue 7 (144). рр. 165–170.
  2. Belins’ka, O.V. (2014). «The essence of the financial potential of the enterprise». Visnyk KhNU. Ekonomichni nauky. № 4. рр. 267–274.
  3. Bohats’ka, N.M., Khachatrian, V.V. (2016). «A modern approach to assessing the essence of the enterprise’s resource potential». Visnyk Mukachivs’koho derzhavnoho universytetu. № 3. рр. 134–139.
  4. Vinichenko, I.I., Soroka, Yu.O. (2015). «Effectiveness of using the resource potential of agricultural enterprises». Investytsii: praktyka i dosvid. № 22. рр. 34-37.
  5. Zelens’ka, M.O. (2011). «Approaches to the formation and structuring of the company’s potential». Ekonomichnyj visnyk. № 8. рр. 219–224.
  6. Ivannikova, N. (2015). «Research on the resource potential of the enterprise of housing and communal services». Naukovyj visnyk Uzhhorods’koho natsional’noho universytetu. Issue 3. рр. 154–158.
  7. Serdak, S. (2008). «Principles of effective resource management of business entities». Akademichnyj ohliad. № 2. рр. 83–88.
  8. Uzhva, A.M., Mlintsova, O.S. (2016). «Methodological aspects of determining resources for the creation of reserves to ensure the economic stability of enterprises». Naukovyj visnyk MNU imeni V.O. Sukhomlyns’koho. Issue 1. рр. 65-69.

The article was received 30.05.2024