Власний капітал: підходи до його визначення, класифікації та його структура

• Date: 2019
• Main Authors: Markova, T., Volodina, O., Mytrofanov, O., Chehlatonieva, A.
• Format: Article
• Language: Ukrainian
• Published: Odesa National University of Technology 2019
• Online Access: //journals.ontu.edu.ua/index.php/fie/article/view/1392
• Journal Title: Food Industry Economics

The article examines the essence of the concept of "equity capital" and conceptual approaches to itsdefinition and classification. It has been determined that the concept of "capital" has had roots since antiqu ity, and meant a source of accumulation of wealth. However, in today's conditions of the market system capital is generalizing and at the same time varied, because it covers intellectual, natural, social capital. The importance of the correct calculation of structural equilibrium, which is a guarantee of financial competitiveness,financial stability and solvency in modern fast financial, economic and legislative changes, has been substantiated. Three approaches to the classification of the structure of the enterprise according to the normativelegislative base (national and international) and practical aspect has been determined. The practical analytical analysis of the equity structure based on the financial statements of the enterprise indicates that the equity of the enterprise in the current conditions of management decreases, in particular, by increasing the uncovered loss. The advantage of debt capital in the form of payables proves the need to make optimal decisionson timely control and adjustment of the capital structure of the enterprise due to the dynamics and featuresof socio-economic and financial processes in Ukraine.