УДК 658.5

Alvina Ivanivna ORIEKHOVA
PhD in Economics, Associate Professor, Department of Economic Control and Audit,
Sumy National Agrarian University
E-mail: alva8or@gmail.com


Introduction. The form of the economic potential effective management in the enterprise is a system of controlling, which has become widespread throughout the world. Using in this system integrated processes of analysis, control, accounting, planning and development of solutions, allows them to be considered in a complex way in the form of a single management contour, giving enterprises a real opportunity to achieve the established long-term goals. Transparency of internal economic processes, the possibility of their coordination with the existing constraints, arise from the influence of environmental factors on the one hand, and the a strategy availability for achieving the goals set by the enterprise, on the other hand, is a sufficient reason for the control system formation within the enterprise.

Purpose. The purpose of the article is to study the essence and peculiarities of controlling the economic potential transformation in conditions of business transparency.

Results. To achieve the goals and objectives in the article it is proved that the system approach to the problem of estimation and formation of potential allows to use optimally the possibilities of the enterprise, which will help to achieve long-term goals of the enterprise, realization of the chosen strategy and success achievement of the enterprise in market conditions. It is substantiated that the control of the economic potential transformation in the conditions of business transparency is subject to special requirements as regards the function of maintaining strategic and operational management. In order to meet a variety of requirements, controlling must make all dependencies and interactions in the planning, decision-making, implementation of plans and to provide the management of the necessary tools for this. It is proved that the controlling system is aimed at providing a clear strategic orientation of the investigated interaction of economic potential elements, including the formation of a necessary innovations program for the strategy implementation; estimation inconsistency of available opportunities of the enterprise, innovations programs and set strategic goals; making decisions on eliminating inconsistencies by reviewing a program of innovations or strategic goals.

Conclusions. The study of the essence, the assessment features of the economic potential transformation controlling and the relevant analytical procedures allows us to assess the company’s chances in a particular target segment and create conditions for more rational use of available resources and opportunities by developing an appropriate strategy for adaptation and development of the enterprise in a transparent business environment.

Keywords: potential; economic potential; controlling; rating; transformation; transparency.


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The article was received 02.08.2018