Formation of the system of assessments of the financial and investment potential of an enterprise

Abstract

Based on the analysis of literary sources and based on the research objective it is suggested to group the evaluation indicators in the following directions: indicators of profitability, indicators of market activity, indicators of liquidity, indicators of capital structure (financial stability). To form a well-grounded list of indicators, it is suggested to apply a ranking method, where the basis for determining the rank of an indicator is the frequency of its use in the considered methods. In order to determine the expediency of grouping the indicators of evaluation of financial and investment potential of an enterprise, the use of factor analysis is proposed. Thus it allows to classify and systematize the space of the research features and group the factors into their economic content. In the course of the research carried out, the existing theoretical approaches to assessing the financial and investment potential of enterprises were considered, which made it possible to group the evaluation indicators in a number of areas, to form a well-founded list of indicators based on the application of the ranking method. The use of factor analysis allowed to form a final list of indicators of financial and investment potential of an enterprise in the context of the proposed assessment groups.