The article substantiates the theoretical basis of the formation of the economic potential of processing enterprises of the agri-food sector, including the clarification of the “economic potential of processing enterprises of the agri-food sector” concept as a set of maximum capabilities of enterprises, due to their available resources for the efficient production of products, goods, works, services in order to meet the market needs taking into account the internal and external environment factors. Unlike the existing ones, this definition includes not only capabilities and resources, but also a specific result, which requires a systematic approach to its assessment. The scientific novelty of theoretical developments lies in a systematic approach to the analysis of the formation of the economic potential of processing enterprises of the agro-industrial complex from the perspective of “resources, maximum capabilities, result, assessment”.