Methodological approaches to the study of the economic essence of the resource potential of agricultural enterprises

The priority of sustainable operation and the connecting element that is part of any enterprise potential are its resources. In the article the economic essence of the category «resource potential» is considered, the features of the main approaches to the definition of resource potential and its evaluation are revealed, the understanding of resource as a decisive factor in the mechanism of functioning of agricultural enterprises is reasoned. Production potential is the cost part of the resource potential, which is reflected in the cost of finished products. The study confirmed that the process of reproduction, there are resources to maintain and improve the capacity of resources that is the basis for sustaining the agricultural resource profile of the enterprise (its resource potential), and compliance with and updating of production technology is the basis of most complete and efficient use of production potential, as reflected in the performance results.