Особливості управління капіталом підприємств легкої промисловості

Abstract

В статті систематизовано підходи до визначення сутності капіталу. Розглянуто сутність процесу управління капіталом. Проаналізовано особливості управління капіталом підприємств легкої промисловості на прикладі ПрАТ «Володарка».

The development of market relations in Ukraine should help ensure the functioning of economic entities and improve living standards, which is primarily related to restoring the efficiency of production and capital turnover as the main phases of reproduction, which were affected by the financial and economic crisis. Capital occupies one of the main places in the system of socio-economic relations of society. The aim of the work is to systematize the approaches to determining the essence of capital and features of capital management of textile enterprises. Approaches to determining the essence of capital are systematized. The types of capital of the enterprise are analyzed. An analysis of the effectiveness of capital management of PJSC "Volodarka". The analysis of financial stability of PJSC "Volodarka" is carried out according to the indicators that characterize the ability of the enterprise to independently finance its activities and the provision of its own working capital. The state of capital management of PJSC "Volodarka" is analyzed according to the indicators of profitability and turnover. The capital of the enterprise is classified on various grounds, but the most important is the division of capital by sources of formation. Systematization of existing approaches allowed to define capital as a set of all resources available to the enterprise, the use of which allows to make a profit and achieve the goals of the enterprise. The capital of the enterprise is classified on various grounds, and it is very important to divide the capital by sources of funding into own and borrowed. Capital management differs significantly in different organizational and legal forms of enterprises. These features are related to the peculiarities of the formation of resources, the degree of responsibility for the consequences of financial and economic activities, the order of distribution of profits and the organization of relations with the budget. Analysis of the state of capital management of PJSC "Volodarka" for 2018-2019 years showed that the company is quite effective capital management: the company is financially stable, does not depend on external sources of funding, increasing the value of capital turnover