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The cooperatives in Indonesia have hundreds of thousands, but not all are active due to several factors, including member participation, revenue, assets, and external capital. The purpose of this study is to provide the dominant factors that affect the operating profit of cooperatives. This research is quantitative causality, with data from 2001-2021 and multiple regression as an analysis tool. The data source was obtained from the Ministry of Cooperatives and SMEs. The analysis results show that the variables of own capital and sales volume simultaneously affect the remaining operating results, while partially owned capital does not affect cooperative profits. This research can evaluate increasing cooperative profits through policies that can be applied to cooperatives.

The subject of the article is the presentation of information about the sources and items of equity capital for external users. The methodological basis of the study is general scientific methods: analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The article substantiates the deterioration in the perception of reporting information about the organization by external users by the presence of terminological confusion regarding the name of the element «equity capital». The author concluded that it is necessary to choose a single term to denote the share of owners in the assets of the organization. The article defines the value of equity capital for external users. There are two main classifications of equity capital: by sources and items. It is concluded that it is necessary to provide information about the sources of equity capital in the statement of changes in capital. It is concluded that there are no definitions of equity items in regulatory documents on accounting. The reasons for the lack of definitions of equity capital items are highlighted. The relationship between the lack of definitions of equity items and the need to present them in the balance sheet is determined. The necessity of harmonizing the definitions of equity capital items with the documents regulating the functioning of legal entities in our country is substantiated.

The best way to objectively evaluate the proper functioning and financial results of construction companies is to analyze their financial situation. As a result of the analysis of the actual situation, it is possible to make a forecast about the future stability of the company, or on the contrary, based on the mentioned information, expected threats can be avoided. The purpose of the present study is to develop directions for improving the financial condition of construction companies and to formulate appropriate conclusions and recommendations based on the practical analysis of the financial condition of these companies. There are a number of serious gaps in the regulations in the construction sector, which require timely completion. The analysis of the current processes in the construction sector reveals that the field is currently developing on its own. It is necessary to fully introduce modern construction regulations in Georgia and to regulate the construction field. It is important that continuous and active work in this direction is carried out. Regulation of the construction sector should be implemented through the coordinated work of state agencies, international organizations, construction industry and academia. It is important to fully realize the importance of international standards and make decisions with the participation of a properly informed construction sector. In our opinion, for the state regulation of business, it is necessary to correctly analyze the country's development indicators, take into account specific conditions and determine the possible directions of business development. A rational coordination of strategic and operational goals should be implemented and an organic relationship between the market and the state should be established, as a result of which the relations between the state and the construction market will be causally interconnected. Based on the analysis of the results of the research carried out by us, it is possible to formulate the main conclusions and recommendations of the existing problems identified in the research process: • Preparation and analysis of financial statements will provide significant assistance to the construction companies themselves (both management and owners) in objective assessment of past activities and making correct forecasts, therefore the financial services of construction companies should permanently analyze the main indicators of financial statements, study changes in these indicators and negative Taking preventive measures in case of detection of trends. • The ability to analyze financial statements will increase the interest of potential investors in terms of investing in a specific company, which in itself will help construction companies to find an alternative source of financing, that is why companies should provide presentation of financial statements in the language of business; • The availability of financial statements will allow stakeholders to calculate average risk-weighted figures for this particular area so that investors can conduct comparative analysis. Therefore, companies should ensure that audited financial statements are published publicly; • Preparation and submission of financial statements will promote business transparency, which is part of corporate responsibility to the people who buy construction products. Therefore, we consider it expedient to implement special trainings for raising the qualifications of financial managers and accountants of the construction sector, which will be drawn up directly taking into account the specifics of the field and will help the personnel working in this field to carry out reliable and legally compliant activities. According to the results of the research, we evaluated the solvency of "Anagi" LLC and "Ace Georgia" LLC and we can conclude that "Anagi" LLC is characterized by a steadily increasing development trend according to each of the indicators given above, while the financial indicators of "Ace Georgia" LLC do not allow making reliable forecasts. Since the company is characterized by a downward trend and its financial result for the considered three years is a loss. In the process of searching for the causes of these radically different results, we came to the conclusion that if the organization perfectly produces not only financial statements, but also management statements, its successful operation is not threatened. In this process, management reporting information is important especially because it allows the company's management to develop relevant financial policies to achieve the company's financial stability and profit maximization.

The article tries to summarize today’s theoretical and methodological approaches to upgrading the process of working asset management with special stress on description of the finance management systems at production corporations in the Russian Federation. The author used results of academic developments by experts in the field of finance management and adjoining subjects, such as analysis of economic activity, business-planning, accounting, investment management, HR management, stock-taking and control, finance and credit and economic analysis. After studying academic works by present days’ authors the outcome of developing modified methodology for working asset management was presented. The author identified 7 stages starting with stock rationalization and finishing with development and implementation of recommendations aimed at sales increase. The article described types of working asset finance sources in companies and provides methodology of ranging systems of stimulating immobilized funds.

In conditions of limited finance resources building optimum finance structure of capital is considered the most important objective, as the availability of the necessary amount of own funds can provide finance sustainability of the organization, the potential to meet timely liabilities to creditors, finance and develop new lines of work. However, any resources (both borrowed and own) have value, as they can be invested into the profitable investment project. It is obvious that the finance structure of capital can influence indirectly the level of organization profit, as in other expenses interest costs or interests payable are shown. Therefore, it is necessary to build such a correlation of own and borrowed sources, which can provide the max profit for the enterprise. As tools for building such a correlation the article proposes methods of mathematic modeling and, namely, the correlation analysis to find the interconnection between the dependent variable, i.e. work profitability and different factors - a share of own and borrowed funds. On the basis of this interconnection regression equation was built, which allows us to find out how the amount of net profit changes with a certain correlation of own and borrowed resources. The analysis was carried out based on published finance reports of the limited company ‘Gazprom Bureniye'.

The article is aimed at studying the current status, structure and dynamics of the main components of the capital of the banking system of Ukraine, the key problems that hinder the growth of its capitalization, and substantiating on this basis the key directions of further recapitalization of banks. The main problems associated with the process of capitalization of the banking system of Ukraine are defined as: insignificant absolute size and unsatisfactory dynamics of indicators of both the own and the regulatory capital of the banking system in general; unbalanced structure of the statutory capital of the banking system due to the dominance of banks with the State participation therein; non-investment structure of the equity of banking institutions, which is manifested in the dominance of its indicator of the statutory capital, the size of which in many banks exceeds the amount of equity; spread of the COVID-19 pandemic in the world, which forced the State, represented by the NBU and the Verkhovna Rada, to weaken the requirements for banks on the schedule of capital increase. The key directions of recapitalization of the banking system of Ukraine are proposed, which should be: gradual dissolution of the banking system by selling shares of State-owned banks to institutional investors (both residents and non-residents) in order to reduce the total share of the State in the banking system to the optimal level; measures aimed at increasing the profitability of the banking system, taking into account the fact that profit is a key source of rapid capital increase; restoration by the banking system in the medium term of planned tasks and schedule of capital growth, which is a prerequisite for its further successful development, growth and modernization.

The aim of the study was to assess the economic viability of farms specializing in dairy cattle breeding in countries with the highest share of milk production in the EU. Viability was measured using two models based on the opportunity cost of unpaid labour and equity. The study used a comparative analysis of farm viability indicators calculated on the basis of data collected in the FADN system in 2008-2017, taking changes in income in the short and long term into account. The research indicates that farms with greater economic potential were characterized by higher economic viability. Italian and Polish farms with an economic size of EUR 100,000-500,000 were considered viable and developing, as well as Italian and German farms from the group of over EUR 500,000. British and French farms were characterized by a lack of viability. The results were largely influenced by differences in the level of average wages in the national economy of the analysed countries, inputs of unpaid labour and the level and volatility of income.

Profit is not the main goal of the cooperative business, but the business that is managed by the cooperative must obtain the remaining business results that are feasible so that the cooperative can maintain its survival and improve the ability of its business. This study aims to determine the effect of the number of members, own capital, external capital, business valves, and assets owned to the remaining results of business (Indonesian terms: Sisa Hasil Usaha/SHU) savings and loan cooperatives in Subang district. The sampling technique used was purposive sampling so as many as 14 cooperatives were selected. Data analysis used in this study is classical assumption analysis and then panel data analysis is carried out, determination of test coefficients (R2), F statistical tests, t statistical tests. Based on the results of research that has been carried out simultaneously known all independent variables significantly influence the residual business results. However, the partial test shows that only the variables of business capital, business volume, and assets owned by cooperatives have an effect on the residual results of operations, while the variable number of members and external capital has no effect on the residual results of operations.

The article is aimed at researching the financial sustainability of the machine-building enterprises of Vinnytsya region. The main reason of research of financial sustainability of machine-building enterprises is reasoned. The importance of financial sustainability of machine-building enterprises differing in size, output and volume of activity is analyzed and compared. The main factors influencing the financial sustainability of machine-building enterprises are defined. The basic macro-and micro-economic problems influencing the financial sustainability of machine-building enterprises are determined. It is proved that the main reason of worsening of financial sustainability of machine-building enterprises is ignoring of the policy of stable replenishment of both own and own working capital by enterprises. The failure of enterprises to long-term financing also has an important negative impact. It has been determined that the weak financing of non-negotiable assets, which indicates a low level of modernization of fixed funds, negatively impacts the financial sustainability of machine-building enterprises.

On the basis of analysis of scientific approaches the concept of «financial capital of enterprise» is clarified, under which usually is understood the capitalized sum of financial resources of enterprise, being the sources of formation of its assets and received by means of financial instruments and efficient work. The functional characteristics of financial capital are reflected, allowing to a deeper understanding of its content and role in the activity of an economic entity. The main stages of financial capital diagnostics are presented, which makes possible to carry out its analytical research comprehensively and logically. The approach to allocation of components of financial capital according to separate classification characteristics is deepened that allows to approach in detail to its diagnostics in the context of various sources of formation and directions of use. The methodical approach to analysis of use of financial capital by separate directions is developed and the basic indicators characterizing efficiency of its use in activity of enterprise are reflected. The methodology of carrying out factoring analysis of the profitability indices of financial capital is substantiated, which can provide the results for further identifying of the influence of internal factors on the change of efficiency of its use. Application of the developed methodology of financial capital diagnostics will allow enterprises to evaluate the results of financial activity in detail and comprehensively, to approach on a reasonable basis the process of decision-making in the direction of formation and use of capital.

Profit represents the goal of every producing company. In order for a company to be able to produce a product or provide a service it must have certain capital at its disposal. There are two types of capital and it's necessary to determine their relations, how it affects the business, its profit and value. We will perform an analysis of one production company. Based on its financial reports and using the method of comparison, we will compare key parameters that will enable us to achieve the necessary information and achieved goal.

In conditions of reorganization of economical societies, owners make decisions about further juridical future of their capital. Consequently, the main task concerning accounting of operations with own capital is to arrange them according to law to provide accounting protection of stockholders’ property rights in operations with stocks. The existing approaches to the definition of own capital don’t allow to see accounting and juridical essence of operations with property in conditions of reorganization in detail. The aim of the research is to create an exact definition of own capital for organization of accounting about providing own capital management in conditions of reorganization. To reach the goal the author systematizes the structure of own capital and determines the value of net assets, corporative rights (nominal, balanced value) and explains their function as instruments in operations with property. The current research allows to define the essence of own capital in conditions of reorganization of economical societies as the obligation before economical societies-sellers’ owners about the exchange of their corporative rights ensured with net assets for the corporative rights in the society of legal successor. Such understanding of own capital gives a possibility to outline all the spectrum of calculating and accounting operations with it and provide the connection of own capital accounting with stockholders’ property interests.

In article questions of research of economic essence and the maintenance of sources of formation of assets and their role in stabilization of a sustainable development of the enterprises of the Kyrgyz Republic are considered. The main characteristics inherent in the capital of an economic entity are dened.

Objective: to specify and develop approaches to estimation of the cost of an enterprise own capital invested into the realization of investment projects, with the account of financial risks. Methods: logical analysis and synthesis, statistical analysis, method of pairwise comparison. Results: The concept was formulated and formalized referring to estimating the cost of the enterprise own capital used for investment project. The approaches were specified to define the cost of the enterprise own capital. The method was proposed to define the value of correcting the alternative profitability, if the viewed investment project differs by the financial risk level. Scientific novelty: The new method was proposed to define the value of correcting the alternative profitability, based on the quantitative estimation of financial risk credit by the credit establishments, under the certain investment decision. Practical value: The possibility to increase the reliability of estimation of the enterprise own capital, as well as validity of decisions referring to the selection and structure of investment projects financing.

The article is devoted to the study of tendencies of capitalisation of enterprises of the food industry of Ukraine in the context of assessment of the prospects of introduction of the cost-oriented approach to management of enterprises of the industry. It describes economic essence of capitalisation and justifies its importance as a key factor of creation of the market value of an enterprise. On the basis of statistical data the article conducts analysis of dynamics and structure of own capital of enterprises of the food industry of Ukraine. On the basis of the analysis the article reveals positive tendencies of growth of own capital of the industry by means of various sources, which points at growth of capitalisation in various forms. The article establishes that despite the positive dynamics, the share of own capital in the structure of sources of financing is low, which testifies to presence of significant risks of financing enterprises of the industry, but, at the same time, it creates reserves for increase of capitalisation in future. The article reveals a tendency of reduction of profitability, which negatively influences capitalisation. It justifies future prospects of capitalisation of the industry.

The main problem that arises when determining effectiveness of capital management is a necessity to account a big number of factors, which can influence an enterprise and determine its financial independence. Today, the following problems acquire special importance when managing formation of a capital of an industrial aviation enterprise: identification of the general requirement in capital, search for sources of its formation and managing the structure. Recommendations with respect to managing the structure of own and borrowed capital, unlike in previously considered in scientific and special literature, are not limited with the study of methods of capitalisation of profit. They are connected with identification of possibilities of use of additional capital as an element of own and acceptance credit, bonded debt – as an element of the borrowed capital. At the same time, the funds that are attracted as additional capital and acceptance credit are not considered as components of the financial flow. Thus, methods of justification of growth of the value of the financial flow by means of alternative sources of growth of the capital and methods of assessment of influence of the capital structure upon the size of the financial flow act as elements of the mechanism of management of movement of financial flows of enterprises. The mechanism of formation of own and borrowed capital and methods of managing its structure objectively create conditions of financial independence of an industrial aviation enterprise in the form of automatic protection from external factors and by way of formation of sources of financial sufficiency of resources.Основной проблемой, возникающей при определении эффективности управления капиталом, является необходимость учета большого количества факторов, которые могут влиять на предприятие и определять его финансовую независимость. В настоящее время особую важность при управлении формированием капитала промышленного авиапредприятия приобретают такие проблемы: определение общей потребности в капитале, поиск источников его формирования и управления структурой. Рекомендации относительно управления структурой собственного и заемного капитала, в отличие от ранее рассмотренных в научной и специальной литературе, не ограничиваются исследованием методов капитализации прибыли. Они связаны с определением возможностей использования дополнительного капитала как элемента собственного и вексельного кредита, облигационного займа – как элемента заемного капитала. В то же время средства, привлеченные как дополнительный капитал и как вексельный кредит, не рассмотрены как составляющие финансового потока. Таким образом, методы обоснования прироста величины финансового потока за счет альтернативных источников прироста капитала и способы оценки влияния изменения структуры капитала на размер финансового потока выступают элементами механизма управления движением финансовых потоков предприятий. Механизм формирования собственного и заемного капитала и методы управления его структурой объективно создают условия финансовой независимости промышленного авиапредприятия в виде автоматической защиты от внешних факторов и в качестве формирования источников финансовой достаточности ресурсов.

The article is devoted to consideration of main changes that would take place in accounting system in budget financed institutions after introduction of National Regulations (standards) of accounting in the state sector. Its urgency is justified by large-scale reformation of accounting in the state sector. The author describes issues of transformation of objects of accounting from the point of view of assets, own capital, liabilities, proceeds and expenses. Changes touch both appearance of new objects of accounting, not typical for budget financed institutions in the past, and rearrangement of enlarged objects. The said changes are compared with provisions of international standards of accounting in the state sector.Статья посвящена рассмотрению основных изменений, которые произойдут в системе учета в бюджетных учреждениях с введением в действие Национальных положений (стандартов) бухгалтерского учета в государственном секторе. Ее актуальность обусловлена масштабным реформированием учета в государственном секторе. Автором раскрываются вопросы трансформации объектов учета в разрезе активов, собственного капитала, обязательств, доходов и расходов. Изменения касаются как возникновения новых объектов учета, не характерных ранее для бюджетных учреждений, так и перегруппировки укрупненных объектов. Указанные изменения сравниваются с положениями международных стандартов учета в государственном секторе.

This contribution deals with the differentiation of agricultural enterprises, with focus on the declining enterprises as the most troublesome. In 2000, these businesses generated about 47% of the total loss in agriculture. In this respect, the methodological procedure was also used for the purpose of tipping out the highly unprofitable enterprises. The economic and financial analysis is focused on evaluation of the achieved results expressed in basic economic indicators. The analysis refers to the cause of agricultural enterprises decline. The different dynamics of restructuring process of agricultural production confirm the marked difference of results characteristic for declining enterprises with growing year-on-year loss, increasing costs, decrease of own capital, high indebtness and dependence on the foreign sources.

This work study the self-financing problematic, with particular emphasis on their benefits for the enterprise, but also for shareholders, on domestic or external factors that influence the self-financing decision and its level, on the relationship between self-financing and depreciation, degree of debt and profitability and not in the last line on the self-financing cost. In the factors that acting on the self-financing decision was granted a special attention to taxation, whose impact has been analyzed for various amounts of the tax on dividend and the tax on capital gains. [ABSTRACT FROM AUTHOR]

An analysis of the level, the dynamic and structure of elements of capital with the studied entity can be performed by using the indices method and ratios method: capital assets ratio, debt ratio, cash flow ratio, financial stability ratio, tax liability ratio, trade debt ratio and non-financial liability ratio. The purpose of this analysis is to determine the best financial structure, namely the ratios in which the company appeals to funds of its own capital borrowed capital, as well as the way these resources are materialized into productive capital. [ABSTRACT FROM AUTHOR]