Capital of the organization and methods of formation

Автор: Baranov S.A.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 5-1 (36), 2017 года.

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In the article the essence of the concept "capital" of the organization. Capital of the organization of any form of ownership and type of activity by source of formation is subdivided into equity and debt. Formation of optimal capital structure, i.e. the establishment of the most favorable ratio between own and borrowed sources of financing is the most important task of financial management. In modern conditions, the capital structure is the factor that has a direct impact on the financial state of the organization, its solvency and liquidity, income, profitability. The relevance of the study of capital and methods of its formation testifies to the active development in recent decades, its theoretical basis and effective practical implementation. The results of the study the different practices of capital management, the author concludes that to maximize value of the organization through the use of ways of managing capital structure is the most effective tool of increasing value in control value of the business.

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Capital, own capital, debt capital, equity capital, cumulative capital, reserve capital, additional capital, accumulation fund, retained profit, long-term capital, short-term capital, leasing, bank credits, loans, accounts payable

Короткий адрес: https://sciup.org/140123597

IDR: 140123597

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