Abstract
The article notes that the concept of "equity" in the studied literature is considered from the standpoint of economic, accounting, legal and financial management. The analysis of the dynamics and structureof the balance sheet of enterprises by type of economic activity of Ukraine for six years shows an increase inthe balance sheet currency by 90%. An analysis of the statistical dynamics of changes in the structure ofequity of enterprises by type of economic activity of Ukraine over six years shows that since 2014 the structure of registered capital, additional capital has changed dramatically and there is uncovered loss, which hasa negative tendency to increase. The low value of retained earnings and the emergence of losses justifiesthe need for an effective system of equity management, because it is due to this component there is the increase in equity and expansion of economic activity. Tasks for effective management of own capital of enterprises have been defined. The stages of the system of effective equity management of enterprises havebeen proposed.
Highlights
Statement of the problem and its connection with important scientific and practical tasks
The study of the essence of equity of the enterprise by various scholars shows its consideration from four positions: economic, legal, financial management and accounting, because in political economy capital is a factor of production, sometimes identified with the means of production, from a legal point of view equity is seen as a reflection of rights of owners, in financial management - its effective management, and from an accounting point of view, capital is the difference between the assets of the entity and its liabilities
Kalinina A.V., Dekhtyar N.A. believe that "equity - is a set of financial resources of the entity, owned by him and created at the expense of the owners of the enterprise or as a result of its efficient management, the presence of which ensures the financial stability of the enterprise, ie the possibility and continuity of economic activity and reducing its financial risk" [1]
Summary
The article notes that the concept of "equity" in the studied literature is considered from the standpoint of economic, accounting, legal and financial management. An analysis of the statistical dynamics of changes in the structure of equity of enterprises by type of economic activity of Ukraine over six years shows that since 2014 the structure of registered capital, additional capital has changed dramatically and there is uncovered loss, which has a negative tendency to increase. A study of the statistical dynamics of changes in the structure of equity of enterprises by type of economic activity of Ukraine for six years (Fig. 1) shows that since 2014 the structure of registered capital, additional capital has changed dramatically and there is uncovered loss, which has a negative tendency to increase. Dynamics and structure of the balance of enterprises by types of economic activity of Ukraine for 2013-2018*
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