We consider the basic principles and specific approaches to assessing the financial potential of the enterprise. The methodological approaches for choosing assessing the financial potential of agricultural enterprises taking into account the strengths and weaknesses, and characteristics of each method is characterized in the article. Set of indicators to be making its assessment to reflect the financial capacity of the enterprise is considered. The relationship management functions using the financial potential of agricultural enterprises, which is the basis of development strategy is proven. The application of modern methodological approaches for assessing the financial potential of agricultural enterprises is proposed. Conceptual approaches to assess the financial capacity of the agricultural enterprises based on a resource, efficient and resource efficient approaches are investigated.