ОСОБЛИВОСТІ ФОРМУВАННЯ КАПІТАЛУ ПІДПРИЄМСТВА

Abstract

The article describes the peculiarities of the formation of the enterprise's capital. The author's definition of the capital of the enterprise is given. The main goal of the formation of the enterprise's capital is determined, which consists in optimizing its structure to ensure the enterprise's assets and their effective use. The main principles of capital formation of the enterprise were studied. Two groups of functions are distinguished, which are performed during the functioning of the enterprise's capital management system. Features of capital management are established, taking into account the industry specifics of the enterprise. A comprehensive analysis of the efficiency of the company's capital formation was carried out according to the parameters of its cost and the level of financial risk of «GREEN COOL» LLC in 2020–2022. which determines the growth of the welfare of investors and the owner of the enterprise. The cost of equity according to the indicator of its profitability increased from 8.01% to 9.17%, which indicates the ability of the enterprise to generate profit for the owners. The cost of loan capital had an upward trend, which indicates a lack of own financial resources in the enterprise's economic activity. The level of financial autonomy indicates the possibility of financing needs at the expense of own sources by 33%, therefore the composition and structure of the capital of the enterprise need to be revised. Directions for increasing the efficiency of the enterprise's capital functioning are given, taking into account effective management taking into account the riskiness and cost of capital, increasing profitability, as well as reinvesting free funds and retained earnings into the expansion of the enterprise's production capacity are relevant. To increase the efficiency of capital formation of «GREEN COOL» LLC, it is necessary to constantly monitor and analyze the main indicators of the company's activity, develop new strategies and change the capital structure, activating the investment attractiveness of the company under study to attract investmentresources.