Open AccessPeculiarities of analysis of enterprise's own capital in modern conditions
Author(s) -
Н. М. Купріна,
T. Markova,
M. O. Stupnytska,
O. Volodina
Publication year - 2020
Publication title -
ekonomìka harčovoï promislovostì
Language(s) - English
Resource type - Journals
eISSN - 2411-4111
pISSN - 2312-847X
DOI - 10.15673/fie.v12i1.1667
Subject(s) - business , profitability index , accounting , equity (law) , legislature , normative , capital structure , equity capital markets , industrial organization , finance , economics , valuation (finance) , debt , political science , law , philosophy , archaeology , epistemology , history
The article deals with the structure of the company's own capital and the definition and formation ofits individual elements, such as registered and reserve capital, in accordance with the normative accountingdocuments and legislative acts of Ukraine. The classification of the equity (invested and accumulated capital) of the enterprise by the National (Regulation) accounting standard 1 "General requirements for financialstatements" and by sources of its formation has been considered. The necessity of formation and use of acomprehensive approach to the financial analysis of the company's equity in the management system hasbeen analyzed and substantiated. The scientific result of the research is the formation of a comprehensiveapproach to the financial analysis of the equity of an industrial enterprise, which is relevant in the currentmarket conditions of operation of enterprises and covers the analysis of its dynamics, structure, turnover,profitability, risk and its protection. The calculations according to the formed approach have been made onthe basis of data of the enterprise of confectionery industry. The practical importance of the work is directedto the application of this method of equity analysis as a tool of financial analysis in the modern conditions ofmanagement of industrial enterprises to ensure the efficiency of their activities and management.