Analysis of approaches to managing the financial potential of enterprises in the conditions of growing uncertainty

The article analyzes the scientific approaches to defining the essence of financial potential management of enterprises, in particular, process, system, situational, structural, functional, resource, market, production, cost, and target. It has been found that the presented scientific approaches should be used comprehensively with an emphasis on the process approach, which allows describing the basic characteristics of financial potential management, describing their interdependence and forming an applied basis for implementation in business practice. These include: the subject and object of management, processes that require the adoption and implementation of appropriate financial management decisions, principles, targets with regard to time parameters, and predictors of impact. The article characterizes the management of the financial potential of domestic enterprises, taking into account the growing uncertainty of the operating environment as a result of a full-scale war. In particular, changes in the structure of sources and conditions for attracting financial resources, in the instruments of public-private partnership and state regulation of the financial and investment climate, in the behavior of the management of enterprises and approaches to making relevant decisions in the context of different time periods, as well as general business expectations are identified. The obtained results allowed confirming the heterogeneity of behavioral types of enterprises in terms of implementing financial potential management as a basis for gradual recovery and increasing the overall development potential (shock, adaptation, autonomy) in the conditions of growing uncertainty. The endogenous and exogenous factors that have a constructive and destructive impact on the management of the financial potential of domestic enterprises are identified and recommendations are made to improve the efficiency of its implementation under conditions of uncertainty.