Subject The article addresses the relationship between companies, which should be considered when identifying the financial reserves. Objectives The study aims to develop a methodology for disclosing the impact of external factors that characterize implicit dependence of companies on the amount of financial reserves, to provide a rationale for the methods that rest on comprehensive assessment of internal and external factors determining the level of financial reserves. Methods I employ methods of institutional, coefficient, and matrix analysis, as well as methods of logical analysis, deduction, induction, and grouping. Results I identify the influence of external factors; it rests on the concept of behavioral finance. On this basis, I developed a methodology for identifying financial reserves, taking into account the specifics of implicit interaction. I also created a comprehensive methodology for revealing the financial reserves of economic entities. It enables to take into account the influence of internal and external factors. Conclusions The paper shows the ways of further improvement of methodology for financial reserve identification on the basis of addressing external factors and modern trends in the economic system development. This will contribute to the theory of economic research and analysis.
Keywords: reserve, internal and external factor, interdependence, implicit interaction
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