BUSINESS INFORM №9-2018

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

25

Section: Finance, Money Circulation and Credit
UDC 336.6
Oleksandrenko I. V., Nikolaieva A. M., Pyrih S. O.
The Diagnostics of Financial Capital of Enterprise: the Methodical Aspect (p. 166 - 174)
On the basis of analysis of scientific approaches the concept of «financial capital of enterprise» is clarified, under which usually is understood the capitalized sum of financial resources of enterprise, being the sources of formation of its assets and received by means of financial instruments and efficient work. The functional characteristics of financial capital are reflected, allowing to a deeper understanding of its content and role in the activity of an economic entity. The main stages of financial capital diagnostics are presented, which makes possible to carry out its analytical research comprehensively and logically. The approach to allocation of components of financial capital according to separate classification characteristics is deepened that allows to approach in detail to its diagnostics in the context of various sources of formation and directions of use. The methodical approach to analysis of use of financial capital by separate directions is developed and the basic indicators characterizing efficiency of its use in activity of enterprise are reflected. The methodology of carrying out factoring analysis of the profitability indices of financial capital is substantiated, which can provide the results for further identifying of the influence of internal factors on the change of efficiency of its use. Application of the developed methodology of financial capital diagnostics will allow enterprises to evaluate the results of financial activity in detail and comprehensively, to approach on a reasonable basis the process of decision-making in the direction of formation and use of capital.
Keywords: own capital, long-term liabilities and collateral, current liabilities and collateral, borrowed capital, financial capital.
Fig.: 2. Tabl.: 2. Formulae: 6. Bibl.: 12.

Oleksandrenko Iryna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Banking and Insurance, Lutsk National Technical University (75 Lvіvska Str., Lutsk, Volyn region, 43018, Ukraine)
Email: [email protected]
Nikolaieva Anzhela M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Banking and Insurance, Lutsk National Technical University (75 Lvіvska Str., Lutsk, Volyn region, 43018, Ukraine)
Email: [email protected]
Pyrih Svitlana O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Banking and Insurance, Lutsk National Technical University (75 Lvіvska Str., Lutsk, Volyn region, 43018, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 1

Download article (pdf) -

Reference to this article:
Oleksandrenko, Iryna V., Nikolaieva, Anzhela M., and Pyrih, Svitlana O. (2018) “The Diagnostics of Financial Capital of Enterprise: the Methodical Aspect.” Business Inform 9:166–174.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster