The basics of the "assets - potential - goodwill" interrelation analysis
Importance The article shows our concept of the analysis of the “assets-potential-goodwill” interrelation, which is based on the evaluation of dependence of investments in assets, the business functioning level and company value. At the same time, the paper identifies the principally important division of assets into fixed and flexible ones, depending on their use for business potential development. Objectives We have proposed a technique, which enables to analyze the portfolio of initiatives based on the assessment of relationship of company's assets, the level of its development and its value. We set a task connected with justification of asset classification of an entity depending on their impact on the level of company’s development. Methods We used the analogy of methodological foundations of the “cost-volume-profit” dependency analysis. The paper researches the dependence of capital expenditures of enterprises on the level of business development. Thus, Data Envelopment Analysis approach was used to assess the level of development. We have presented the method of analysis, which enables to organize a more precise control of the process of formation and forecasting goodwill value and to determine the influence of factors on its change; to determine the critical level of company’s development; to determine the reserve of strategic security of an enterprise; to calculate the necessary level of company’s potential for obtaining targeted goodwill; to justify the optimal portfolio of strategic initiatives and measures for minimizing the involvement of additional assets and increasing the company’s goodwill. Results We came to a conclusion that the methods and indicators of analysis of the “assets - potential - goodwill” dependence have significant scientific increment in the area of economic business management. Conclusions and Relevance Thus, it opens opportunities of new understanding of goodwill, improvement of solution to the key problems of financial management of an organization, more substantiated development of a program for achieving leadership positions of commercial organization in the environment of its operation.