Indicators of business activity and profitability in evaluation of the property capital of the organization
The subject of consideration in this article is the property capital of the organization, which serves as the basis for the implementation of production, financial or commercial activities. The composition and structure of the property capital of each organization is unique, as it is determined by production needs, financial capabilities and management decisions made by the management. Effective management of the property capital of an organization is realized not only by the amount of profit received, but by the creation of an optimal capital structure expressed by counting own and borrowed sources, in proportions providing a sufficient level of financial stability and solvency. It is possible to assess the efficiency of the use of property capital by calculating the indicators of turnover and profitability. Moreover, the turnover indicators are focused on the change in the volume of sales, and the profitability indicators are focused on the final financial result - profit. The combination of the two groups of indicators makes it possible to assess the impact of the income and expense management policy on the level of efficiency in the use of fixed and current assets.