In the article we substantiate that the process of analysis of the financial potential of dairy enterprises in the agricultural sector of Volyn region of Ukraine should be preceded by an in-depth financial analysis of these enterprises, including analysis of financial condition and financial capabilities of dairy enterprises. We substantiate that the forecast value of the indicator of financial potential of dairy enterprises includes the implementation of the development of a factor model that reflects the relationship of the result with the factors that influenced it. The forecast values of the financial potential of dairy enterprises, the dynamics of which is described by regression dependence, were calculated by us using the functional service capabilities of the electronic software product Excel. Based on the analysis of the financial potential of the dairy industry of the agro-industrial sector of Volyn region of Ukraine, we determined its interdependence on such indicators as the coefficient of autonomy, the ratio of current assets, own liquidity ratio, profitability, total return on assets. In the article we substantiate that the results of economic and mathematical modeling of the financial potential of dairy enterprises in the agricultural sector of Volyn region of Ukraine, identified on its basis of interdependence and constructed forecast values, can be used by investors in making management investment decisions.