Peculiarities of analysis of enterprise's own capital in modern conditions

Abstract

The article deals with the structure of the company's own capital and the definition and formation of
its individual elements, such as registered and reserve capital, in accordance with the normative accounting
documents and legislative acts of Ukraine. The classification of the equity (invested and accumulated capital) of the enterprise by the National (Regulation) accounting standard 1 "General requirements for financial
statements" and by sources of its formation has been considered. The necessity of formation and use of a
comprehensive approach to the financial analysis of the company's equity in the management system has
been analyzed and substantiated. The scientific result of the research is the formation of a comprehensive
approach to the financial analysis of the equity of an industrial enterprise, which is relevant in the current
market conditions of operation of enterprises and covers the analysis of its dynamics, structure, turnover,
profitability, risk and its protection. The calculations according to the formed approach have been made on
the basis of data of the enterprise of confectionery industry. The practical importance of the work is directed
to the application of this method of equity analysis as a tool of financial analysis in the modern conditions of
management of industrial enterprises to ensure the efficiency of their activities and management.