Assessment of the economic potential of agricultural enterprises in the conditions of martial law

In the context of globalization, high competition, economic and political instability, it is extremely difficult for businesses in Ukraine to ensure the efficiency of their activities, financial stability, and competitiveness. In recent years, military actions have led to the destruction of the material and technical base, a significant increase in the cost of production resources, disruption of logistics, loss of sales markets, a decline in investment and external financing, etc., which has further complicated the functioning of enterprises. As a result of the war, most sectors of the national economy have experienced a significant decline in production and losses of current and future opportunities for enterprises. Particularly relevant is the problem of increasing the production and sale of agricultural products and improving the efficiency of agricultural enterprises, whose main task is to ensure the country's food security. The purpose of this article is to justify methodological approaches to assessing the economic potential of agricultural enterprises during wartime and post-war recovery. The article is devoted to substantiating methodological approaches to assessing the economic potential of agricultural enterprises during wartime and post-war recovery. It has been found that scientific publications do not clearly distinguish between methodological approaches and methods for assessing the potential of an enterprise. At the same time, most scientists recognize three approaches to assessing the economic potential of an enterprise: income, comparative (market), and cost. It is proposed to supplement the classification of methods for assessing the potential of an enterprise with the following characteristics: compliance of the reproduction of production factors with market requirements; consideration of the time taken into account when assessing potential; direction of potential assessment. It has been established that the most optimal method for assessing the economic potential of an enterprise is based on the value assessment of all its elements. In de-occupied territories, it is advisable to adjust the potential value by appropriate correction factors that take into account the state of material, technical, and resource support of commodity producers. To assess the effectiveness of the implementation of an enterprise's economic potential, a system of key indicators and coefficients has been proposed for specific elements, on the basis of which it will be possible to calculate an integrated indicator of the level of effectiveness of potential implementation.