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В статье описана методика и представлены результаты оценки влияния структуры капитала на рентабельность деятельности российских корпораций. Получены выводы о значимом положительном воздействии увеличения уровня долга в структуре капитала на рентабельность собственного капитала и об отрицательном – на рентабельность активов ведущих промышленных корпораций России., The article describes the methodology and presents the results of assessing the impact of the capital structure on the profitability of Russian corporations. Conclusions were drawn about the significant positive impact of the increase in the level of debt in the capital structure on the return on equity and the negative impact on the return on assets of Russia's leading industrial corporations., Экономика и предпринимательство, Выпуск 5 (154) 2023, Pages 1162-1166

The purpose of this research is to know the influence of own capital and loan capital on the acquisition of the remaining results of business at the cooperative in the city of padang. The sample in this research are 5 cooperatives in padang city, with observation year from 2012 - 2016. Sampling method using judgment sampling. The method of analysis using multiple linear regression. Result of research of t test using sig value obtained result of own capital variable 0,000 0,05. The results showed that the capital itself positively affect the acquisition of the remaining results of business and loan capital does not affect the acquisition of the remaining results of operations.

The study aims to see how far the influence of Cost Efficiency and Own Capital affect the level of Health Cooperative Employees Cooperative Republic of Indonesia (KPRI) Teacher employee DEBDIKBUDCAM Lubuk Begalung city of Padang in 2007-2016. This research is a kind of quantitative research. Data in this study was ten years (2007-2016). The subject of this research is cooperative (KPRI) Guru employees DEPDIKBUDCAM Lubuk Begalung. This study uses multiple linear regression analysis. The results showed that the Cost Efficiency Based on Health Assessment Score BOAPB Ratio, EP has a significant effect on the Health Level of Cooperatives. Cost Efficiency based on health rating scores BUSK, RA, KOP does not affect the health level of cooperatives. Own capital significantly negatively affect the level of health of the cooperative.

In the condition of globalization, equity information has become a decisive factor in success. In order to make the most of their opportunities on the national and international market, economic entities need, in advance, relevant quality information to enable them to objectively assess their viability in the face of impediments. Providing accurate, complete and timely information on equity directly influences the quality of economic decisions. This research demonstrates that the quality of information is characterized by the specific features, functions and requirements of the information and depends on the accuracy with which they are interpreted, the procedures and techniques of collection and processing, the level of training of those who process it, and the interests of users. In order to achieve the proposed objectives, there were used several research methods including: analytics, comparison, induction and synthesis.

The subject of the study is the formation of financial potential within the strategy of sustainable economic growth of the enterprise. The purpose of the study is to consider the formation of financial potential in the framework of sustainable economic growth of the enterprise in conditions of market economy. Research methods. The dialectical method of scientific cognition, the method of analysis and synthesis, the comparative method, the method of data generalization are used in the work. Results of work. The article stipulates that the development of the enterprise should be based on economic growth with balanced financial stability over time. The financial levers that affect the financial and economic condition of the enterprise, the efficiency of own capital and financial stability are outlined. Conclusions. The results of the study were the following conclusions. The process of building financial capacity in the strategy of economic growth should be aimed at restoring the stability of companies, including as a result of investment, and includes the effect of joint action of financial and operational levers, combining current and strategic financial needs and their coverage with the allocation of current and fixed assets and liabilities, ensuring full factor–by–factor splitting of the process of financially sustainable growth of the enterprise.

The main objective of the paper is to present the results of the study of bank quartile groups on the differentiation of their security level in 2015-2019 years. The study used the method of descriptive and statistical analysis of the basic determinants shaping the security differentiation of Polish listed banks in 2015-2019 years. The determinants of security analyzed in this article include, capital adequacy ratio, liquidity coverage ratio LCR, leverage ratio, non-performing loan ratio, and common equity Tier1 surplus/deficit ratio. In the empirical part, based on the division into quartile groups, the security level of 12 Polish banks listed on the Warsaw Stock Exchange in 2015-2019 was examined. The analyzed banks were differentiated according to their security level. Additionally, the most and least secure Polish stock exchange banks were identified. The empirical study used data from the Bank Focus database and the annual financial statements of the analyzed banks in 2015-2019.

Объектом работы является международная компания PepsiCo. Цель работы – оценка финансовой деятельности компании, а также разработка рекомендаций по улучшению финансово-хозяйственной деятельности и повышению капитализации компании PepsiCo. Исследованы теоретические основы финансового анализа и капитализации. Проведен анализ финансово-хозяйственной деятельности и оценка рыночной и реальной капитализации. Сформулирован комплекс мероприятий, направленный на улучшение финансово-хозяйственной деятельности и повышение реальной капитализации компании PepsiCo., The object of work is the international company PepsiCo. The purpose of the work is the assessment of the financial activities of the company, as well as the development of recommendations for improving financial and economic activities and increasing the capitalization of PepsiCo. The theoretical foundations of financial analysis and capitalization are investigated. The analysis of financial and economic activities and the assessment of market and real capitalization. A set of measures has been formulated aimed at improving financial and economic activities and increasing the real capitalization of PepsiCo.

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.

Nowadays Russian construction industry companies are in a situation in which effectiveness of their functioning depends on the correct choice and proof for the further development strategy. We offered measures to increase the efficiency of using financial resources of the construction industry company based on the results of the analysis. METHODS. The information base for financial analysis has become data of external and internal report of the construction company. The research was held on the basis of the following methods: horizontal (temporary); vertical (structural); coefficient analysis. RESULTS AND THEIR DISCUSSIONS. We considered the problem of effective use of the company's own and borrowed capital in the reporting year. The author noted decrease of the own capital because of reduction in retained earnings, increase in depreciation of fixed assets, and decrease in both absolute and current liquidity due to the growth of current liabilities. It is proved that the acceleration of the turnover of own capital contributes to the increase of its profitability. CONCLUSIONS. The results of the research allowed to develop a number of measures to improve the efficiency of using the capital of the construction industry. It is proved that the growth of profit as the main source of own capital, increase of revenue from the services implementation and the reduction of accounts receivable will help in the future to ensure the increase of own capital

Объектом исследования является СПб ОАО «Красный Октябрь». Целью выпускной квалификационной работы является исследование Ñ‚ÐµÐ¾Ñ€ÐµÑ‚Ð¸Ñ‡ÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð² и Ð¿Ñ€Ð°ÐºÑ‚Ð¸Ñ‡ÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑ‚Ð¾Ð² организации, учета и анализа собственного капитала. Были исследованы теоретические основы организации учета собственного капитала Был проведен анализ объекта исследования, выявлены особенности организации учета собственного капитала на примере СПБ ОАО «Красный октябрь». Проведен анализ собственного капитала, сформированы предложения по улучшению его учета и повышению эффективности использования. Проведена оценка эффективности Ð¿Ñ€ÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½Ñ‹Ñ Ð¼ÐµÑ€Ð¾Ð¿Ñ€Ð¸ÑÑ‚Ð¸Ð¹., The object of the study is St. Petersburg JSC «Red October». The purpose of the final qualifying work is the study of the theoretical foundations and practical aspects of the organization, accounting and analysis of equity. Were investigated the theoretical foundations of the organization of accounting for equity. The analysis of the object of research was conducted, the features of the organization of accounting of equity capital were identified on the example of the Red October OJSC. The analysis of own capital is carried out with the proposals for improving its accounting and improving the efficiency of its use. Evaluated the effectiveness of the proposed activities.

достижение стратегических целей предприятий зависит от эффективности управления капиталом предприятий и его структурой. Исследователями было выяснено, что с целью оперативного управления создается достаточно огромное число специализированных программ, рассчитанные на анализ и диагностику финансового состояния фирмы по ее внешним данным. Важно, что специализированной программе не требуется от пользователей конкретных навыков в области финансового анализа., The achievement of strategic goals of enterprises depends on the effectiveness of the management of the capital of enterprises and its structure. It was found out that with the goal of operational management, a fairly large number of specialized programs are being created, designed to analyze and diagnose the company's financial condition according to its external data. It is important that a specialized program is not required of users of specific skills in the field of financial analysis.

У статті розглянуто сутність та особливості фінансового ризику в умовах ринкових відносин. Наведено різноманітність дефініції категорії «ризик» у працях вітчизняних та зарубіжних вчених. Висвітлено класифікацію фінансових ризиків за різними ознаками. Проілюстровано основні зовнішні та внутрішні причини виникнення фінансових ризиків у фінансово-господарській діяльності підприємства. Подано послідовність проведення аналізу ризику на підприємстві та наведено порядок математичного розрахунку показника рівня ризику. Виділено основні сфери ризику діяльності підприємства. Проаналізовано структуру власного і позикового капіталів підприємств України за 2005–2014 роки, при цьому, виокремлено співвідношення довгострокових та поточних зобов’язань і забезпечень підприємств. Запропоновано заходи щодо нейтралізації фінансових ризиків у підприємницькій діяльності., The essence and characteristics of financial risk in the market conditions are considered in the article. The variety of definitions of the category of «risk» in the works of native and foreign scientists is shown. The classification of financial risks according to the different features is elucidated. The paper illustrates the major internal and external causes of financial risks in the financial and business activity of enterprises. The sequence of analysis of risk in the company is posted, the mathematical procedure to define the level of risk is shown. The main areas of risks of the company’s activity are defined. The structure of own and borrowed capital of Ukraine companies for 2005-2014 years is analyzed, wherein the ratio of long-term and current liabilities to provisions of enterprises is singled out. The measures of neutralization of financial risks in enterprise activity are proposed., В статье рассмотрены сущность и особенности финансового риска в условиях рыночных отношений. Приведено разнообразие дефиниции категории «риск» в трудах отечественных и зарубежных ученых. Освещена классификация финансовых рисков по различным признакам. Проиллюстрированы основные внешние и внутренние причины возникновения финансовых рисков в финансово-хозяйственной деятельности предприятия. Представлена последовательность проведения анализа риска на предприятии и приведен порядок математического расчета показателя уровня риска. Выделены основные сферы риска деятельности предприятия. Проанализирована структура собственного и заемного капиталов предприятий Украины за 2005-2014 годы, при этом, выделено соотношение долгосрочных и текущих обязательств и обеспечений предприятий. Предложены мероприятия по нейтрализации финансовых рисков в предпринимательской деятельности.

У статті проведено аналіз фінансового-економічного стану машинобудівної галузі України в умовах кризи. З урахуванням цього аналізу зроблено висновки щодо основних факторів, які впливають на її результативність протягом досліджуваного періоду, та запропоновано пріоритетні напрями розвитку галузі., В статье проведен анализ финансово-экономического состояния машиностроительной отрасли Украины в условиях кризиса. З учетом этого анализа сделаны выводы об основных причинах, которые влияют на ее результативность на протяжении исследуемого периода, и предложены приоритетные направления развития отрасли., The article analyses financial and economic condition of Ukraine’s machine building under the crisis. Based on that analysis, the author makes conclusions as to the main factors affecting the sector’s efficiency during the investtigated period and proposes priority guidelines for the sector’s development.

В работе рассматривается сущность собственного и заемного капитала. Проводится анализ источников формирования капитала. Изучаются методы управления собственным и заемным капиталом. Проводится финансовый анализ организации «Рус-Тур» и даются рекомендации по повышению эффективности управления капиталом на предприятии., The paper deals with the essence of own and borrowed capital. The analysis of sources of capital. Study the methods of management of own and borrowed capital. Conduct financial analysis of company «Rus - Tour» and provides recommendations to improve the efficiency of capital management at the enterprise.

В работе рассматривается структура собственного капитала, его основные функции, источники формирования и методы управления. Проведен организационный и экономический анализ деятельности АО ЮниКредит Банк, анализ источников собственного капитала и его достаточности. Выявлены основные проблемы, связанные с оптимизацией структуры и величины собственного капитала АО ЮниКредит Банк., This paper considers the equity structure, its basic functions, the sources and methods of management. Considered the overall organizational and economic analysis of activity of JSC UniCredit Bank, analysis of the sources of equity capital and its adequacy. Identified the main problems associated with the optimization of the structure and the amount of equity capital of JSC UniCredit Bank.

В даній статті розглянуто суть та роль капіталу підприємства, надано детальну класифікацію його видів. Розроблені основні підходи та шляхи покращення структури капіталу підприємства з метою утворення балансу між часткою власних та позичкових коштів для забезпечення розвитку підприємства на довгострокову перспективу., В данной статье рассмотрена сущность и роль капитала предприятия, предоставлена детальная классификация его видов. Разработаны основные подходы и пути улучшения структуры капитала предприятия с целью создания баланса между долей собственных и заемных средств для обеспечения развития предприятия на долгосрочную перспективу., This paper considers the nature and role of the companies’ capital with the detailed classification of types. There were found main approaches and ways for improving the capital’s structure of the enterprises in order to form a balance between the proportion of own and borrowed funds for the development on a long term.

Ustvarjalnost kot pogoj za rojstvo idej je v vseh pogledih zelo pomembna in odvisna od posameznika in družbe v kateri posameznik deluje. Pomembno je, da se zavedamo, da je investiranje v znanje investicija na dolgi rok in morda tudi rešitev. Inovacije so pomembna in nujna dejavnost podjetij katera želijo dosegati konkurenčne prednosti, slediti trendom tržišča, dosegati ustvarjalnosti v podjetju in racionalizirati tehnološke procese. Inovacije vplivajo na dejavnost podjetja, njegove zaposlene, njegovo okolje in na vse udeležence, ki so v ožjem ali širšem krogu, ne glede na to ali so inovacije velike ali pa gre samo za izboljšave. Ker je vinarstvo v Sloveniji vedno bolj v krizi in ker jo znova in znova pretresajo tako črna ekonomija kot vedno bolj neugodna zakonodaja tako doma kot v tujini je pomembnost inoviranja še toliko bolj pomemben faktor. Kot veliko oviro v procesih inoviranja in samem zagonu procesov od ustvarjanja ideje, razvoja invencije in do končne inovacije pa predstavljajo finančna sredstva, saj je za njih potrebno najeti posojila, ki pa predstavljajo velik zalogaj, saj so posojila draga ali pa nedosegljiva. Podjetje Radgonske gorice d.d. se zavedajo pomembnosti inoviranja in investiranja v znanje svojih kadrov, zato se nenehno ukvarjajo z reševanjem vprašanj, kako določeno stvar opraviti čim bolje in s čim manj naporov in stroškov. To razmišljanje je podjetje pripeljalo do točke odločitve, da investirajo v tehnološko inovacijo in nabavo stroja za obiranje grozdja, kateri je prinesel veliko pozitivnih učinkov, opisanih in predstavljenih v tej magistrski nalogi. Z uvedbo stroja je bil dosežen cilj in tudi s tem prvi pozitivni rezultati. Naj omenim, da je podjetje v nenehni rasti in rezultati se kažejo tako doma kot v tujini. Podjetje je prvič v svoji zgodovini doseglo velik rezultat, saj je postalo Vinar leta 2013 in okronalo dve Zlati radgonski penini z nazivom Šampion Slovenije 2013, na kar so v kolektivu izjemno ponosni. K temu rezultatu je zagotovo pripomoglo napredno razmišljanje vodstva, zavedanje o pomembnosti razmišljanja o inovacijah in dobro delo ter medsebojno razumevanje. Ugotavljam, da je inovacija pripomogla k dobrim poslovnim rezultatom in da s tem kažejo konkurenci, da so korak pred njo. Ključne besede: invencija, inovacija, inovacijski proces, zrelo podjetje, lastni kapital, tuji kapital, Radgonske gorice d.d., Zlata radgonska penina, GREGOIRE –G 132, Izvoz Creativity, as a condition for birth of ideas, is in all aspects very important and depends on the individual and the society, in which the individual functions. It is important, that we are aware, that investing in knowledge is investment in long run and possibly even the solution. Innovations are important and necessary activity of companies which want to achieve competitive advantages, follow the trends of market, achieve creativity in company and rationalize technological processes. Innovations affect activity of the company, its employees, its environment and all participants, who are in narrower or wider range, regardless of whether innovations are large or it is just an improvement. As the winemaking in Slovenia is increasingly in crisis and because it is again and again shocked by black economy and increasingly unfavorable legislation, both home and abroad, the innovating is even more important factor. As a major obstacle in the processes of innovation and the very start of processes of idea creation, development of invention to final innovation, represent financial resources, as it is necessary to acquire loans, which present a large task, as the loans are expensive or unavailable. Company Radgonske Gorice d.d. is aware of the importance of innovation and investing in the knowledge of its personnel, so they are continuously engaged in addressing the issues of how to perform certain task with as little effort and cost as possible. Such thinking has lead the company to the point of decision to invest in technological innovation and machine for harvesting, which has delivered many positive effects, as described in this master thesis. With the introduction of the machine a goal was achieved and thus the first positive results. I should mention that company is in constant growth and the results are shown both at home and abroad. Company has for the first time in its history achieved a great result, as it became the Winemaker of the year 2013 and crowned two golden sparkling wines with the tile Champion of Slovenia 2013, of which the employees are very proud of. To this outcome has definitely contributed advanced thinking of leadership, awareness of the importance of thinking about innovations, good work and mutual understanding. I learned, that innovation has contributed to good business results and that they are showing competition that they are one step ahead of them.