Abstract
Capital is an important business resource that can bring profit. Therefore, competent capital management of an agricultural organization ensures the stability of its economy. The quality of management decisions largely depends on the accounting and analytical support. For the successful functioning of the accounting and analytical system of the organization for the purposes of capital management, the combination of methodological approaches of its construction with the basic principles of formation of the capital itself is proposed; additional emphasis is made on the disclosure of the most significant factors affecting the capital in the system; the expediency of including elements of economic diagnostics in the accounting and analytical support of capital management is revealed; the algorithm of the diagnostic survey of equity and debt capital in the agricultural organization is proposed.
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