ROLE OF MAIN ACTIVITIES IN FORMATION OF THE CAPITAL OF AN ENTERPRISE, THEIR EVALUATION AND CONTROL

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dc.contributor.authorКовальов, Леонід Євгенійович
dc.contributor.authorМихайловина, Світлана Олексіївна
dc.date.accessioned2019-11-05T11:19:45Z
dc.date.available2019-11-05T11:19:45Z
dc.date.issued2019
dc.description.abstractThe article deals with the problem of valuation and control of non-current assets, in particular of fixed assets, determination of their role in the formation of the enterprise’s own capital, their correct and reliable evaluation at the enterprise. The need to study the effectiveness of using non-current assets at the enterprise to make sound management decisions, in particular regarding the composition of fixed assets, their updating and use is defined. The necessity of studying the influence of fixed assets on the amount of gross product is substantiated. It should be noted that non-current assets, in particular fixed assets, have a significant place in the capital formation. Therefore, in the process of managing non-current assets at the enterprise such managerial tasks are decided as substantiation of renewal fixed assets possible forms, determination of possible ways and the need for their growth, formation of necessary financial resources for acquisition of fixed assets and increase the are efficiency. Correct and substantiated non-current assets accounting system at the enterprise has a significant influence on the quality of accounting and control in general. Professionals know that without the ability to proper and quick assess business value it is impossible to get a wide middle class of owners, sustainable and dynamic market development, prevention of financial pyramids, economic lawlessness, investor mistrust and, as a result, creation of a legal and proper micro- and macroeconomic environment. The economies of Germany, France, the United States, Japan and other developed countries are based on this ability. Multi-factor economic and mathematical modeling taking into account microeconomic factors is carried out. It is proved that certain rates of development and increase of production efficiency at Ukrainian enterprises are possible provided the intensification of reproduction and better use of existing fixed assets of the enterprise, finding internal reserves for the growth of production efficiency, such as optimization of the structure of assets and the number of employees.uk_UA
dc.identifier.citationRole of main activities in formation of the capital of an enterprize, their evaluation and control / O.H. Chyrva, T.A. Demchenko, L.E. Kovalev, S.O. Mykhailovyna // Financial and credit activity: problems of theory and practice. – Vol 3, No 30 (2019), P. 215-224.uk_UA
dc.identifier.issn2306-4994 (Print); 2310-8770 (Online)
dc.identifier.urihttp://lib.udau.edu.ua/handle/123456789/6921
dc.language.isoenuk_UA
dc.publisherUniversity of banking, Kharkivuk_UA
dc.subjectnon-current assetsuk_UA
dc.subjectfixed assetsuk_UA
dc.subjectequityuk_UA
dc.subjectprofitabilityuk_UA
dc.subjectprofit; modelinguk_UA
dc.subjectoptimizationuk_UA
dc.subjectvaluationuk_UA
dc.subjectmanagementuk_UA
dc.titleROLE OF MAIN ACTIVITIES IN FORMATION OF THE CAPITAL OF AN ENTERPRISE, THEIR EVALUATION AND CONTROLuk_UA
dc.typeСтаттяuk_UA
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