Innovative content-functional and organizational features of forming the potential of an enterprise from the position of economy digitalization

The article develops conceptual approaches to defining the essence of the concepts "potential", "enterprise potential" and "enterprise development potential". According to these approaches, the potential of any object is identified with the set of its functional properties, which this object exhibits or can exhibit under a certain state of the environment in which it is located, and the potential of the economic development of the enterprise is interpreted as a set of additional functional properties, which the enterprise can acquire under a certain state of the environment in which it is located, while increasing the value of its existing economic potential and added value. The article highlights some possibilities of improving the quality of enterprise value assessment through quantitative and qualitative assessment of enterprise potential. For this purpose, the main factors affecting the potential of the enterprise, its reproduction and development are considered, taking into account the further development of the toolkit for assessing the potential within the framework of the assessment of the value of the enterprise using the adapted BSC (Balanced Scorecard) approach, which provides a comprehensive assessment based on both the determination of the value of key elements of the potential in accordance with the goals – synergy from the integration of resources and efforts, knowledge and skills, ideas and actions, decisions and actions, etc., as well as on the study of the dynamics of changes in its state and efficiency of use. The measurement of the enterprise's potential as a production system should include the assessment of all its components in view of the determining and different factors of their nature: the level of achievement of goals, the efficiency of operation, the ability of the management system to progressive self-improvement and self-development. This makes it possible to define it as the sum of production, labor, financial and innovation potentials on the basis of expert assessment to determine other components, interpreting them as a set of resources, dynamic capabilities and key competencies that can be maximally used in the economic activity of the enterprise to implement the selected innovation strategy development in an unstable external environment.