УДОСКОНАЛЕННЯ ОБЛІКОВО-ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ВЛАСНИМ КАПІТАЛОМ

Abstract

The article covered the interpretation of the concept of «equity» in the various legal and regulatory instruments and scientists and the need to take into account the economic, accounting, and rights-based approaches to the interpretation of equity. The impact of equity accounting information on management decisions was also considered. The components of the company's equity according to the Statement of financial condition are considered. The stages of formation of accounting and analytical support of enterprise capital management are highlighted. The problems of planning, maintenance, use of accounting for certain components of equity are considered. Based on the study of the role, importance, and functions of equity identified its main characteristics for the enterprise: the basis for the beginning and implementation of activities; market value base; source of risk investment financing, coverage of temporary damages, the welfare of the founders (participants); performance measure, the degree of independence and influence of owners on the company; the measure of liability and protect creditors from losses. The results of the research in the part of the improvement of accounting provision of users with the information about formation and change of own capital are highlighted. It is established that efficiency of equity management and methodology of its accounting is determined by the composition and structure of management objects, which depend on: the form of ownership of a business entity, legal form of organization, method of formation (establishment) of an enterprise, size of an enterprise, list of operations on changes in equity, software and technical means of data processing, etc. It is established that the process of equity accounting consists of many blocks, which should be specified and detailed depending on a set of operations with the equity capital. The informativeness of financial statements, in particular the balance sheet, the statement of financial results, the statement of shareholders' equity, and notes on the volume, structure, and reason for changes in shareholders' equity as a whole and its components are disclosed.