Open AccessASPECTS OF INCORPORATED AND OBJECTIFIED CAPITAL FORMATION
Author(s) -
Katerina Riabykina,
Natalia Riabykina,
Vlad Bukhanets
Publication year - 2019
Publication title -
periodyk naukowy akademii polonijnej
Language(s) - English
Resource type - Journals
eISSN - 2543-8204
pISSN - 1895-9911
DOI - 10.23856/3502
Subject(s) - capitalization , casual , productivity , business , set (abstract data type) , capital (architecture) , industrial organization , sustainability , knowledge management , process management , economics , computer science , macroeconomics , political science , history , ecology , philosophy , linguistics , archaeology , biology , law , programming language
The article deals with hierarchic levels of casual factors of enterprise fundamental capitalization. It is proved that organizational competency and sustainability of an enterprise are the criteria of the incorporated level of capitalization which is determined by the set of mental and cognitive factors. The article substantiates that these characteristics are informative for determining the level of organizational abilities that, in their turn, ensure productivity of capital formation processes at an enterprise, and formalization and assessment of which are performed at the financial and accounting hierarchic levels of their formation.