Sources of financing the activity of the economic subject

In this article the question of estimation of the capital of the organization and efficiency of its use is considered. The method of calculation of a number of indicators that characterize the formation and efficiency of capital use is presented. In the course of the behavioral study, the authors analyzed the indicators of liquidity, financial stability, efficiency and directions of use of the organization’s capital for 2015-2017, made conclusions and proposals. The article notes that the management of the process of formation and use of financial resources of the enterprise is a complex process and includes: management of equity, borrowed funds, cash flow, investments in securities, funds of cash and financial resources of the enterprise, leasing and other sources of financial and economic activity of the enterprise. The authors also consider the methodology of capital analysis, which includes: analysis of the composition, structure and dynamics of the sources of capital formation of the enterprise; the factors of changes in the value of own and borrowed resources are considered; the estimation of efficiency of use of own and borrowed sources is given...