Actual problems of innovative economy and law

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

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.

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The article was received 30.05.2024