THE ANALYSIS OF OWN CAPITAL AS THE MAIN FACTOR OF FINANCIAL STABILITY OF THE ORGANIZATION
In modern conditions, the capital structure is the factor that has a direct impact on the financial condition of the enterprise - its long-term solvency, the amount of income, financial stability. The creation, acquisition and operation of a business is closely connected with the assessment of the costs of its creation, the determination of the price of acquiring a business, with the calculation of the change in its value for an investor entrepreneur within the popular value management theory popular in management, and with calculating the value of property remaining to owners in the case Liquidation of business. The category reflecting the interest of the owner (investor) in the organization is its own capital. The level of efficiency of the enterprise is largely determined by the purposeful formation of the volume and structure of capital. With their help, the strategy and tactics of enterprise development are developed, plans and management decisions are justified. The article presents an approach to the analysis of equity using absolute and relative indicators. The relevance of the study is explained by the need for a systematic assessment of the quality of equity in the market environment and the need for the survival of business entities in difficult economic crisis conditions. The main objectives of the study are: to study the essence and necessity of analyzing the organization's own capital, to assess the dynamics and structure of its own sources of financing.