PRODUCTION POTENTIAL OF THE ENTERPRISE AND ANALYTICAL REASONING OF THE RESEARCH DIRECTIONS
The article deals with theoretical approaches to the estimation of the production potential of the enterprise. They are grouped in two directions. The resource direction and direction of estimation of potential opportunities are offered. Characteristics and cha-racteristics of the notion of production potential in the defined directions are outlined. Areas of analysis of production potential for its components are offered. The directions of analysis of production potential in terms of groups of productive resources are determined. It is pro-posed to investigate quantitative and qualitative indices of estimation of production potential. There are three groups of performance indicators: cost, profitability, profitability. The expediency of calculation of efficiency indicators in terms of productive resources is proved. The sequence of actions for the analysis of material resources is substantiated. Proposals for estimating fixed assets of the enterprise are developed. The direction of analysis of labor resources is determined. It is proposed to calculate performance indicators based on information from financial statements.