Open AccessModern methodology and methods of capital structure analysis of agricultural enterprises
Author(s) -
Oksana Butkova,
В. А. Кравченко
Publication year - 2021
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/937/3/032066
Subject(s) - capital (architecture) , economic system , agrarian society , agriculture , economic capital , capital structure , quality (philosophy) , work (physics) , quantitative analysis (chemistry) , financial capital , space (punctuation) , capital formation , economics , industrial organization , business , computer science , human capital , economic growth , macroeconomics , engineering , geography , mechanical engineering , debt , philosophy , chemistry , operating system , archaeology , epistemology , chromatography
The widespread emergence of crisis phenomena both in the economic and political spheres creates the need for agrarian formations to study modern methodologies and methods of their capital structure analysis. The economic literature is characteristic of the divergence of views among scientists on the directions, goals and objectives of the capital structure analysis of an enterprise. And the quality of analytical work is negatively affected by the presence of a large number of analytical indicators and coefficients. The article examines the modern methodology and methods of capital structure analysis of agricultural enterprises, as any economic entity rotating in the modern economic space must have a certain capital and use it as efficiently as possible for successful activities in economic crisis conditions. Through research, we have used the following methods: analysis, synthesis, concretization and abstraction, classification, grouping and others. As a result of the carried study, there have been identified the main problems faced by enterprises when it comes to capital structure analysis, studied the relationship between the types of capital being subject to analytical research, clarified methodological approaches to the capital structure analysis of agricultural enterprises, generalized the system of methods of capital structure analysis, developed a model of methods of capital structure analysis of agricultural enterprises.