THE THEORETICAL ASPECTS SYSTEM APPROACH TO IDENTIFICATION OF THE ENTERPRISE’S OWN CAPITAL
Abstract
In the article the scientific going is systematized near determination of essence of property asset. In accordance with the resulted approaches in the process of research generalized of determination of concept of property asset. Grounded essence of economic category as financial relations is concerning forming of effective structure of own money in direction of providing of stability of enterprise.
It is possible to assert on the basis of the conducted research of determination of term «property asset», that he is basis financially economic to activity and characterizes financial independence, independence, effectiveness, in direction of management. As a result of systematization certainly, that authors outline only the personal touches of property asset through the sources of his creation. We prove that it is expedient to examine a property asset in the system of efficiency of capital which straight depends on directions of its optimization structure. Therefore, under a property asset will understand financial relations concerning forming of effective structure of own money in direction of providing of stability of enterprise. The scenario of development and criteria of optimization of capital structure must not independently choose an enterprise in direction of management, in end-point to attain positive a trend on next years. Thus, theoretical researches led to indisputability of influence of property asset on a management and determination of organizational structure of enterprise.
In such direction an enterprise it is necessary expressly to form aims, terms and order of own capital increase, stages of forming and use of operating and additional surpluses, define the system of taxation of operations, related to the increase or diminishing of the chartered capital. Similar steps will give possibility effectively to carry out financially economic activity by the subject of menage in the system maximization it incomes.
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