Accounting and analytical support for determining the value of enterprise potential

Abstract

Accounting and analytical support for enterprise potential assessment is a strategic instrument for enhancing transparency, mobilizing investment, and ensuring sustainable development in the context of post-conflict recovery and global market integration. This study focuses on the harmonization of financial reporting, the implementation of digital technologies, the adaptation of valuation models, and the development of human capital.

Problem statement. The core problem lies in the fragmentation of enterprise valuation approaches, limited integration of international standards, and insufficient analytical capacity. Ukrainian enterprises face challenges in aligning accounting data with strategic valuation models, particularly under conditions of economic instability, regulatory uncertainty, and weak comparability of market benchmarks.

Unresolved aspects of the problem. Key unresolved issues include the underutilization of intangible asset valuation, limited adaptation of DCF models to Ukrainian risk conditions, and poor integration between accounting systems and analytical platforms. The impact of digital reporting formats (e.g., XBRL), compliance mechanisms, and international comparables on valuation accuracy requires further investigation.

Purpose of the article. To develop a comprehensive methodology for accounting and analytical support in enterprise potential assessment, combining fair value principles, value-based management, digital transformation, and risk-oriented approaches.

Presentation of the main material. The article analyzes the structure of accounting and analytical support, the implementation of IFRS and XBRL, and the application of fair value, EVA, DCF, and market-based valuation methods. It explores the role of ERP systems, business intelligence platforms, and specialized valuation software in improving data quality and modeling precision. Special attention is given to intangible asset valuation, the adaptation of accounting systems to risk environments, and the deployment of digital solutions to support strategic management. Tables summarize key metrics, valuation components, and methodological adaptations specific to the Ukrainian context.

Conclusions. Despite institutional and macroeconomic challenges, Ukrainian enterprises demonstrate significant potential for reliable valuation and strategic development. An integrated, standardized, and digitally enabled approach to accounting and analytical support enhances transparency, increases investment attractiveness, and ensures alignment with international standards. Further research and practical implementation of such approaches are essential for strengthening trust, supporting modernization, and facilitating Ukraine’s integration into global financial markets.