ESTIMATION OF CAPITAL OF AGRO-INDUSTRIAL ENTERPRISES AS AN ECONOMIC RESOURCE

被引:0
|
作者
Davydenko, Nadiia [1 ]
Kliuchka, Olha [2 ]
Kulbach, Julia [2 ]
机构
[1] Natl Univ Life & Environm Sci Ukraine, Kiev, Ukraine
[2] Univ State Fiscal Serv Ukraine, Irpin, Ukraine
关键词
capital; total capital; structure of capital; equity; profitability;
D O I
10.22616/ESRD.2019.126
中图分类号
F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];
学科分类号
0201 ; 020105 ; 03 ; 0303 ;
摘要
Modern management of agroholding is based not only on the management of its economic activity but capital management in order to maximize it as as well. The possibility of a systematic calculation of the aggregate capital value for the purpose of strategic management gives a clear understanding of the correct way of further development in which the company is located. Therefore, the purpose of the article is to determine the amount of aggregate capital, its structure in leading agroholdings of Ukraine, and on the basis of analytical studies of the development of proposals for the possibility of increasing the aggregate capital value. The achievement of the research goal was based on a systematic approach and a comparative economic analysis. During the study quantitative and structural analysis of processes and phenomena was applied. The study made it possible to establish that for 2010 - 2017 there is a clear tendency to increase the size of aggregate capital of agroholdings, what is connected with the growth of the volume of own capital. The share of equity in agroholdings increased due to the growth in the amount of reserve capital and retained earnings.The practical value of the results obtained is determined by the fact that the conclusions and proposals can be used to more accurately and objectively calculate the value of enterprises, which in turn can become the basis for making optimal financial decision. This material can be used to make strategic management decisions by managers of agricultural holdings.
引用
收藏
页码:231 / 236
页数:6
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