The opportunity of steady development is one of the major features of any enterprise in conditions of the market economy. Only a set of subsequent trend analysis, preliminary long-term and intermediate term, and also operative analysis are capable to provide an opportunity to achieve a truly steady development of the company. The major factor for the assessment of the opportunity of the enterprise development is its potential. The creation of the system of consolidated accountancy can be considered as an important factor in estimating the financial results and financial stability of holding companies and for analyzing the opportunities of their perspective development.