Open AccessAnalysis of the own capital of Ukrainian enterprises and features of its management in the conditions of the new economy of the global market
Author(s) -
Н. М. Купріна,
T. Markova,
M. O. Stupnytska
Publication year - 2020
Publication title -
ekonomìka harčovoï promislovostì
Language(s) - English
Resource type - Journals
eISSN - 2411-4111
pISSN - 2312-847X
DOI - 10.15673/fie.v12i2.1737
Subject(s) - balance sheet , equity (law) , currency , business , ukrainian , equity capital , economics , economic system , capital market , finance , monetary economics , linguistics , philosophy , political science , law
The article notes that the concept of "equity" in the studied literature is considered from the standpoint of economic, accounting, legal and financial management. The analysis of the dynamics and structureof the balance sheet of enterprises by type of economic activity of Ukraine for six years shows an increase inthe balance sheet currency by 90%. An analysis of the statistical dynamics of changes in the structure ofequity of enterprises by type of economic activity of Ukraine over six years shows that since 2014 the structure of registered capital, additional capital has changed dramatically and there is uncovered loss, which hasa negative tendency to increase. The low value of retained earnings and the emergence of losses justifiesthe need for an effective system of equity management, because it is due to this component there is the increase in equity and expansion of economic activity. Tasks for effective management of own capital of enterprises have been defined. The stages of the system of effective equity management of enterprises havebeen proposed.