Assessment of the economic potential of service enterprises

Modern management practice at service enterprises is aimed at developing management decisions that ensure development efficiency, both in the current period and in the strategic perspective. Currently, in the economic literature there are opinions on various systems of indicators that allow for an analytical assessment of the economic potential of service enterprises. At the same time, there is no one frame of mind regarding the system of these key indicators. The relevance of the research topic is determined by the theoretical and practical need to develop a system of key indicators for assessing the economic potential of service enterprises. To achieve this goal, there is a need to solve the following tasks: firstly, to perform the theoretical analysis of the systems of indicators that characterize the economic potential of enterprises; secondly, define the goals and objectives of assessing the economic potential of enterprises; thirdly, develop a system of indicators for assessing the economic potential of service enterprises. The object of the study are the service enterprises, which ensure the process of formation of the system of economic potential. The subject of the study is the system of accounting and analytical support, thanks, to which the necessary accounting and analytical information is formed, which is the basis for assessing the economic potential of service enterprises. In the course of the study, general and private methods (observation, comparison, experiment and description) have been used. The use of these research methods allowed the authors to compare the existing theoretical provisions for assessing the economic potential of service enterprises, as well as to develop a scientifically based opinion on the most significant criteria for assessing economic potential. The practical significance of the study lies in the development of a scientifically based position, assessment of the economic potential of service enterprises; the results of such an assessment form an analytical judgment about the level of socio-economic development and the possibilities of such development of an individual economic entity (service sector enterprise). Directions for further research are aimed at developing scientifically based views for assessing the economic potential of service enterprises in the system of universal and integrated indicators.