Теоретичні аспекти власного капіталу підприємства: сутність та структура

• Datum: 2020
• Hauptverfasser: Євтушевська, О. О., Чернов, К. І.
• Format: Artikel
• Sprache: Ukrainian
• Veröffentlicht: Odesa National University of Technology 2020
• Online Zugang: //journals.ontu.edu.ua/index.php/fie/article/view/1812
• Назва журналу: Food Industry Economics

The article examines the definitions of the concept of "equity capital" from the point of view of variousscientists. The most common interpretations of the concept of "equity capital" have been analyzed and themost accurate of them in the opinion of the authors have been identified. The essence, formation, functioningand reproduction of entrepreneurial capital have been revealed. The components of equity capital and thepossibility of assessing the influence of the financial structure of capital on the profitability of an enterprisehave been investigated. A grouped equity structure has been proposed. The value of accounting informationon the equity capital of an enterprise for internal and external users has been revealed. The sources of formation of equity capital at the enterprise have been considered. The features of the formation of individualcomponents of equity capital have been revealed. The nature of equity capital has been investigated throughthe functions that it performs at the enterprise. The theoretical foundations of the formation of an enterprise'sown financial resources that ensure its future development have been generalized. The problems of the formation of equity capital at the enterprise have been revealed and proposals for their improvement have beengiven.The concept of "capital" most often means the concept of "property". When an enterprise is created,the start-up capital is embodied exactly in the assets that the founders (participants) invest, and is the valueof the property owned by the enterprise.The components of the property of the enterprise are tangible, intangible and financial resources,which are the bearers of the property rights of individual entities.The relevance of the topic is due to the fact that equity capital has a decisive place in the creationand functioning of an enterprise and enjoys the status of a "guarantor" of an enterprise organization.Equity capital is the basis and foundation for the stable development of the enterprise. The followingdefinition of equity capital is specified in international accounting standards: "Equity capital is the residualshare in the assets of an enterprise after deducting all its liabilities". In other words, equity capital can be interpreted as the net capital or net assets of a business entity and is the main source of financing. Theamount of equity capital is a kind of indicator for investors who choose a company to make their investments.