АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ КАПІТАЛОМ ПІДПРИЄМСТВ

Abstract

The article examines the issue of analytical support for enterprise capital management. A model of the methodology of capital analysis is presented according to the identified directions and the indicators and methods of their research selected for each of them. The main attention is paid to: analysis of the availability and structure of capital; analysis of the efficiency of the use of the enterprise's capital; factor analysis of the availability and efficiency of the use of the enterprise's capital; optimization of the capital structure of the enterprise; searching for reserves, improving the composition and structure of capital, increasing the efficiency of its use and ensuring sustainable economic growth and financial security of the enterprise, as well as forming proposals for the practical implementation of attracting the identified reserves. It is noted that the presented model of capital analysis will allow: to effectively organize the analytical process regarding the availability and efficiency of the use of the enterprise's capital, optimization of its structure; to provide substantiation of reserves for improving the composition and structure of capital, increasing the efficiency of its use to ensure economic growth; investigate measures for the practical implementation of identified reserves and form alternative proposals for the selection and adoption of appropriate management decisions. The model of capital analysis was tested on the example of a specific enterprise - FG "Novosynivske" of Khmelnytskyi region, where the composition and structure of sources of property financing were evaluated; the composition and structure of the company's own capital, as well as indicators of the security and efficiency of the use of the company's own capital. Such an analysis aims to: assess the current and prospective financial condition of the enterprise, that is, the use of capital; justify the possible and acceptable rates of development of the enterprise from the point of view of providing them with sources of financing; identify available sources of funds, evaluate rational ways of mobilizing them; identify all possible risks when using loan sources of financing; justify the processes and algorithm of capital structure optimization; predict the company's position on the capital market. It is expedient to carry out at a specific enterprise, it can be carried out with the help of various types of models that allow structuring and identifying the relationships between the main indicators.