2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2026-12-3-1-24347FINANCEFINANCIAL STRATEGY OF AN ENTERPRISE AS AN OBJECT OF CONTROL MONITORING AND MANAGERIAL INFLUENCEFINANCIAL STRATEGY OF AN ENTERPRISE AS AN OBJECT OF CONTROL MONITORING AND MANAGERIAL INFLUENCESkachkovaAlyona A.SkachkovaAlyona A.a.skachkovaa@mail.ruSkachkovaIrina I.SkachkovaIrina I.irinask.2007@mail.ru202612300

The article is devoted to an important problem of financial management – the assessment of the financial potential of an organization. The relevance of this work stems from the fact that organizations are operating in an unstable macroeconomic environment, with high key rate and a lack of credit resources for Russian business in 2025-2026, which necessitates the generation of financial resources of the organization mainly from internal sources. A strategic assessment of the financial potential of an organization is necessary to identify and utilize hidden reserves for enhancing financial potential. The aim of this study is a comprehensive strategic analysis of the financial potential of an organization, therefore this article is devoted to developing a methodology for assessing the financial potential of an organization, which is based on the formalization of factors influencing the financial potential, such as the enterprise scope, the accessibility of sales markets, asset profile, leverage, and the use of public financing. The result of the article is the developed methodology, the advantage of which lies in its adaptability and applicability to enterprises of any sector and scale of operations.

The article is devoted to an important problem of financial management – the assessment of the financial potential of an organization. The relevance of this work stems from the fact that organizations are operating in an unstable macroeconomic environment, with high key rate and a lack of credit resources for Russian business in 2025-2026, which necessitates the generation of financial resources of the organization mainly from internal sources. A strategic assessment of the financial potential of an organization is necessary to identify and utilize hidden reserves for enhancing financial potential. The aim of this study is a comprehensive strategic analysis of the financial potential of an organization, therefore this article is devoted to developing a methodology for assessing the financial potential of an organization, which is based on the formalization of factors influencing the financial potential, such as the enterprise scope, the accessibility of sales markets, asset profile, leverage, and the use of public financing. The result of the article is the developed methodology, the advantage of which lies in its adaptability and applicability to enterprises of any sector and scale of operations.

financial managementthe financial potential of an organizationassessment methodologystrategic profilefinancial potential buildingfinancial managementthe financial potential of an organizationassessment methodologystrategic profilefinancial potential buildingСписок литературыAmirov, E. R. (2019), “Characterization of factors affecting the financial potential of an enterprise”, Benefitsiar, [Beneficiary], 58, 26-28 (in Russian).Barsegova, I. V. (2011), “Financial potential for the commercial sector”, Ekonomicheskiy zhurnal, [Economic Journal], 24, 51-57 (in Russian).Barynin, A. V. (2010), “The role of turnover indicators in the analysis of financial and economic activity of an enterprise”, Vestnik Cherepovetskogo gosudarstvennogo universiteta, [Cherepovets State University Bulletin], 1, 80-83 (in Russian).Blazhevich, O. G. 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