Introduction. In today's world a problem of economic crises of local and global character becomes more urgent. Accounting is a unique institution that provides understanding and handling of the socio-economic environments of different levels. Therefore, in developed countries, this profession is a necessary part of solving global problems and takes an important place in research works of the economics. The latter is confirmed by the presence of the areas which provide PhD in Assounting and by wide recognition and application of its scientific advice. As an example, we can consider recommendations of S.A. DiPiazza Jr. and R. J. Ekklz which have been prepared even after the collapse of "Enron." However, recent events as for the placement of shares of the company «Facebook» on the NASDAQ stock exchange clearly show the need to strengthen the scientific maintenance of economics development, especially from the position of accounting, analysis and audit. The important background of threatening "virtual bubbles" for the world economy are marginal forecasts and expectations that should have been balanced by financial reporting, improving of accounting valuation of assets (and not only by them). The latter is in the sphere of the responsibility of  "accounting" specialization of economic sciences.

Purpose. The purpose of selection of the enterprise development strategy based on the results of their economic potential diagnostic is the grounding of the problem of assessing the theory and practice of accounting, which is a key element that makes it possible to obtain information about the property of the company, its liability.

Method (methodology). The methodological basis of our research is the key principles of modern economics, accounting, scientific concepts of domestic and foreign scholars who consider the regularity of enterprise development strategy according to the results of diagnostics of their economic potential. We used the dialectical method to monitor the main results of previous research works, and methods of theoretical generalization and comparison in order to determine the merits of the main terms and concepts; methods of scientific abstraction and grouping in order to determine the criteria for the classification of the results of the development strategy of economic potential.

Results. The critical analysis of the concept of "economic potential" is carried. Value measure of objects of accounting since the emergence of double-entry bookkeeping has been investigated. In the process of their conducting the understanding and importance of the assessment itself have been constantly changing. First of all, this is due to the historical development of financial science, expansion of the use of accounting information, increase opportunities of accounting. Through assessment the accountants calculate money, materials, licenses, foreign currency, fixed assets, debts, costs. All these operations can be done due to the onle measure which can be conditional and unconditional simultaneously.

Commercial Code of Ukraine №436-IV from 16.01.2003. (2003).

Tax Code of Ukraine №2756-IV of 02.12.2010. (2010). Retrieved October, 15, 2014, from : http://zakon1.rada.gov.ua/cgi-bin/law/main. cgi?nreg = 2755-17.

The Law of Ukraine "On Accounting and Financial Reporting Ukraine» № 996-XIV of 16.07.99 p. Retrieved October, 15, 2014, from : http://zakon.rada.gov.ua.

Gracheva, R. E. (2008). Encyclopedia of accounting. Kyiv.: Galytski Kontrakty.

Zuk, V. M. (2012). Scientific hypothesis interpretation of accounting as a social and economic institution. Accounting and Finance of AIC, 2, 4-22.

Malyuga, N. M. (1998). Ways to improve the evaluation of accounting: theory, practice and prospects. – Zhutomyr: ZHITI.

Paliy V. F. (2004). Accounting: subjective judgments and objective realities. Accounting, 9, 5-10.

Shvets, V. G. (2008). Accounting theory. Kyiv: Znannya.