Approach to redistribution of capital between private business partners

Автор: Kotelnikova N.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 12-1 (94), 2022 года.

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The article presents an algorithm for adjusting the cost of capital of each of the business partners by the amount of goodwill when deciding to change the proportion of profit sharing. The algorithm includes the following main steps: determining goodwill; distribution of goodwill between business partners in the old and new proportions of profit sharing; redistribution of capital between partners by adjusting for goodwill. The redistribution of capital will allow to consider the interests of the owners when revising the original agreements on participation in the activities of the business and a share in the profits.

Goodwill, business value, private business, change in share of capital, distribution of profits, equity

Короткий адрес: https://sciup.org/170196399

IDR: 170196399   |   DOI: 10.24412/2411-0450-2022-12-1-184-187

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