APPROACHES TO THE ANALYSIS OF THE STRUCTURE OF THE RESOURCE COMPONENT FINANCIAL POTENTIAL OF THE ENTERPRISE

Abstract

In this paper, an analysis of diverse methodologies for scrutinizing the resource aspect of a company's financial capacity is presented within the context of prevailing theories on capital structure inquiry. Both conventional and unconventional approaches to examining the mechanisms of the resource dimension of financial capacity of economic entities are thoroughly scrutinized. The unconventional approach involves perceiving a company's operations as an intricate web of stakeholder interactions, thereby broadening our comprehension of this phenomenon. The primary issue addressed in this article is the existence and unresolved nature of contentious matters in the analytical techniques based on widely accepted metrics utilized in scrutinizing the capital structure of enterprises. Particular emphasis is laid on the practical intricacy of employing existing techniques owing to disparities in accounting systems, the interpretation of the essence of financial categories, and instruments. The study also underscores a range of complications hindering the execution of developed techniques in business practice, such as the incongruity of existing methods with the specifics of the business milieu and the complexity in interpreting metrics. Furthermore, it suggests a framework for constructing a monitoring system for the condition of the resource aspect's potential, considering these problematic issues through the adaptation of conventional metrics. The principal focus of this research is directed towards the practical application of developed methodologies in the domain of resource management, as manifested in identifying and tackling pertinent issues encountered by researchers and practitioners in this domain. Specifically, emphasis is placed on the formulation and execution of concepts that ensure the efficient utilization of indicators of the resource aspect of financial capacity to bolster the stability and competitiveness of enterprises. This exploration lays the groundwork for further research in the realm of resource management and financial capacity of enterprises. Potential directions for further research may encompass the development of dynamic models for analyzing financial provision, models for evaluating the impact of various resource management strategies on entrepreneurial activity, and probing the correlation between the resource aspect and other facets of economic activity.