Aspects of formation and financial analysis of the company's equity in modern conditions
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Дата
2021
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Анотація
The purpose of the research is to analyze the scientific works on the
concepts-and-categorical apparatus of the categories «capital», «equity», both in
retrospective of economic relations and in modern conditions, and its classification, to
study approaches to conducting financial analysis of industrial equity of enterprises in
the theoretical and practical aspect, justification of the need to formulate a
comprehensive approach for such aanalysis of the equity of the enterprise in the
management system.
The classification of the equity of the enterprise according to the National
(Regulation) accounting standard 1 «General requirements for financial statements»,
sources of formation and other features. The analysis of the works of scientists showed
that when conducting a financial analysis of an enterprise's equity, it is mainly
conducted in the context of the analysis of the financial condition of the enterprise,
both in the overall assessment and in absolute and relative terms, which is not complete
in the current conditions of managing the enterprise resources and sources of their
formation.
The scientific result of the research is the formation of a comprehensive
approach to the financial analysis of the equity of an industrial enterprise, which is
relevant in the current market conditions of operation of enterprises and covers the
analysis of its dynamics, structure, turnover, profitability, risk and its protection. The
practical importance of this work is directed to the use of this method of equity analysis
as a tool of financial analysis in the modern conditions of management of industrial
enterprises to ensure the efficiency of their activities and management.
Опис
Velychko O. Aspects of formation and financial analysis of the company's equity in modern conditions / O. Velychko, M. Stupnytska ; advisor : N. Kuprina // Black Sea Science 2021 : proc. of the Intern. Competition of Student Scientific Works / Odessa National Academy of Food Technologies ; eds. B. Yegorov, M. Mardar [et al.]. – Odessa: ONAFT, 2021. – P. 128–144. – Ref.: 45 tit.
Ключові слова
capital, equity, classification, financial analysis, integrated approach, industrial enterprise