and inventories, financial resources and intangible assets, using patents, licenses, 
technologies, information, personnel abilities and professional activity in all 
production areas and at all management levels; enterprise financial state, level of 
current solvency and liquidity; internal and external debt; level of scientific and 
innovational activity, ability to change functioning technology; informational 
provision of marketing, production and financial activity, quality of used information, 
its substantiation and probability levels etc.   

Existing approaches to enterprise informational potential estimation concern 

either generalized financial and economic estimates that is value expression or 
technical point of view, that is in terms of stability, technical reliability, scaling, 
adapting and so on. 

Hence, enterprise information potential estimation should take into account both 

technical and economic factors of enterprise informational systems use.  

Authorial approach to evaluation of enterprise informational system potential 

development (Table 2) takes into account different existing approaches, and 
interconnection between financial results and separate results of enterprise 
management system evaluation while choosing indicators.   

Table 2 Development potential constituents of enterprise management 

informational system and its evaluation indicators 

System 

element 

Definition 

Groups of financial indicators 

characterizing potential 

Informational 
economical 
potential 

Possibilities for enterprise production 
capacity with the use of information 
(statements, reports, knowledge, 
information goods and services) to 
achieve goals, making production and 
economic decisions in economical 
society  

Indicators of material and technical 
support, solvency, and financial stability, 
business activity: coefficient of suitability 
of fixed assets; constant asset index; asset 
mobility coefficient; current liquidity 
ratio; quick liquidity ratio; fixed assets 
turnover coefficient; turnover rate of 
current assets; turnover rate of accounts 
receivable; capital productivity of fixed 
assets; return on equity ratio 

Informational 
potential 

Methods and means of informational 
systems creation and used informational 
systems, their components, which 
enterprise uses in achieving its goals 
demanding constant development  

Informational potential evaluation 
indicators: profitability of intangible 
assets; return on intangible assets; 
profitability of intangible assets; 
coefficient of intangible assets 

Management 
informational 
potential 

Aggregate of knowledge, information, 
informational resources, experience, 
management personnel intellectual and 
organizational abilities, used by an 
enterprise to strengthen its 
competitiveness and stable development 

Management efficiency indicators: 
change in return on costs; sales 
profitability; assets profitability; 
investments profitability; share of 
management costs in total cost  

 

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