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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.

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

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 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.

In the actual Romanian context under the aspect of the examined theme can be attributed to the cumulated effects of the transition period. The knowledge baggage and the advance practice, especially through learning from the external partners , took place, simultaneous, on professional plan and managerial plan; in the entrepreneurial action plan, the investments in intangible assets and in intellectual –intensive activities were perceived as risky and prohibitive under the aspect of costs, while , in advanced countries, the competitive notions based on knowledge were first. This research starts from defining the purpose and objectives as the first part of the research will make a brief description of the area that interests us, namely intangible assets and will establish strategy is finally reaching the perception of intangible assets in entity. The paper captures the key elements of intangible assets in order to highlight and reflect their importance. The fact that intangible assets can be and they are important for an entity to be recognized as valuable and accounting procedures of a company. As a work hypostasis in our evolution we will start by identifying the existent models regarding the evaluation of intellectual capital, their implementation in the total of entities and a rigorous analysis of their influential grade on entity value.

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.

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. 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. 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.

The article provides economic assessment of Ukraine’s machine building under the crisis. Based on that assessment, the author makes conclusions as to the main factors affecting the sector’s efficiency and recommendations as to required structural reforms in the sector. В статье проведена экономическая оценка машиностроительной отрасли Украины в условиях кризиса. З учетом этой оценки сделаны выводы об основных причинах, которые влияют на ее результативность, и даны рекомендации в области структурных реформ отрасли. У статті проведено економічну оцінку машинобудівної галузі України в умовах кри-зи. З урахуванням цієї оцінки зроблено висновки щодо основних факторів, які впливають на її результативність, та надано рекомендації щодо структурних реформ у галузі.

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. 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 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.

У статті розглянуто систему управління власним капіталом підприємства, Описано процес управління власними коштами підприємства, що забезпечить ефективне та раціональне використання накопиченої частини власного капіталу та формування власних фінансових ресурсів, які, в свою чергу, забезпечують подальший розвиток підприємства. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/3011 В статье рассматривается система управления собственным капиталом предприятия. Описан процесс управления собственными средствами предприятия, который обеспечивает эффективное и рациональное использование накопленной части собственного капитала и формирование собственных финансовых ресурсов, которые, в свою очередь, обеспечивают дальнейшее развитие предприятия. При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/3011 In the article the control system of own capital of the enterprise is considered. The described managerial process by own means of the enterprise which will provide effective and rational use of the saved up part of own capital and formation of own financial resources which, in turn, provide the further development of the enterprise. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/3011

Izbira teme se mi je zdela zanimiva predvsem zaradi aktualnosti te teme. Slovensko gospodarstvo je šlo skozi tranzicijo v 90 letih, kjer smo bili priča managerskim prevzemom, ki so bili sprejeti z nezaupanjem in nerazumevanjem. Strah, ki je prisoten, je posledica ne transparentnih managerskih odkupih v Sloveniji, saj so ljudje mnenja, da se prevzemnik hoče le obogatit, za podjetje pa mu je malo mar. Vendar pa je problem v nerazumevanju managerskih odkupov, saj je praksa v tujini pokazala, da so managerski prevzemi pogosta oblika prevzemov v vseh razvitih državah. V prvem delu diplomske naloge sem na kratko povzel zgodovino managerskih odkupov in kako so managerski prevzemi povezani s konjunkturami gospodarske rasti. Nato sem opredelil motive za prevzem, kjer sem prišel do zaključka, da so ti zelo odvisni od podjetja oziroma panoge s katero se ukvarja ter od managerja, ki ga vodi. Nato sem opredelil oblike združitev, vrste prevzemov in prav tako kakšne so možnosti obrambe pred sovražnim prevzemom. Potem sem nadaljeval s potekom managerskega prevzema. Za managerski prevzem se je potrebno dobro pripraviti in gre za dolgotrajen (nekaj letni) proces. Managerski prevzem sem opredelil od poslovnega načrta pa vse do žetve, torej od njegovega začetka pa vse do konca projekta. Zelo pomembna tema pri managerskem prevzemu je tudi zakonodaja. Pokazal sem, čigava zakonodaja je bila temelj, za pisanje našega zakona o prevzemih, kako se je ta zakonodaja s časom spreminjala ter kakšne so zadnje novosti dopolnitvenega zakona, ki smo ga sprejeli pred časom. V zaključku diplomskega dela sem raziskal manegerske odkupe v Sloveniji. Predstavil sem, kakšne težave so bile na začetku od nedorečene zakonodaje, nerazvitosti finančnega trga, do nenaklonjenega javnega mnenja, ki pa še danes ni pretirano naklonjeno managerskim prevzemom. V zaključku sem predstavil najuspešnejše prevzeme v različnih gospodarskih panogah. Ker pa so ti bili izpeljani pred nekaj leti, se bodo dejanski učinki teh prevzemov poznali čez nekaj let. This subject is important for me because it is now very topical subject. With management buy out in the ninetys, the slovenian economy was going throw transition, which was taken with distrust and unintelligibley. The fear is consequence of Slovenian nottransparent managers buy outs, becouse people belive, that acquier would like to get rich, but for the company he do not care. The practise in the foregin countries shows, that the real problem is in the unintelligibley managers buy outs, becouse the managers buy outs are often takeover in the developed countries. In the first part of my diploma paper I wrote short summary of history managements buy outs and how managements buy outs are important for the economy growth. Than I wrote about motives for the buy out, which I find out, that are they depended from the company or from the branch of manager, that leads it. Than I wrote about forms of buy outs, catagories and also posibilities from hostle takeover. Than I wrote about course of management buy out. For it we have to be good prepare, becouse it is very long (few years) process. I regulated manegements buy outs from busines plan to pay out the money or from the begining till the end of the project. For the managements buy outs it is the law also very important. Iwrote on which law based slovenian law and how this law was changing and still is. I also wrote the latest changes of law which are we adopted. In the conclusion of my diploma paper i wrote about managements buy outs in Slovenija. I introduced problems from the beginnings of managements buy outs we do not have slovenian law and undeveloped financial market. In the end I wrote about seccessful management buy out in the diferent economical branches. The real effects of managements buy outs will show in the few years, becouse managements buy outs were taken a few years ago.

Made available in DSpace on 2015-03-05T19:13:43Z (GMT). No. of bitstreams: 0 Previous issue date: 25 Nenhuma A Lei nº 9.249/95, simultaneamente, extinguiu o processo de correção monetária dos balanços e, como forma de compensar, permitiu que as empresas procedessem à remuneração dos investimentos dos sócios ou acionistas, através de pagamento ou crédito de juros calculados sobre o valor do patrimônio líquido. Os juros sobre o capital próprio trazem benefícios às empresas, pois podem ser considerados como despesa financeira e são dedutíveis para fins de tributação da pessoa jurídica. A partir dessa alteração na legislação criaram-se novas oportunidades para estudos na área de estrutura de capital. O presente estudo teve como objetivo principal verificar a influência dos juros sobre o capital próprio nas decisões de estrutura de capital das empresas brasileiras listadas na Bovespa. Para tanto, identificaram-se os principais determinantes da estrutura de capital e analisou-se a relação dos juros sobre o capital próprio, além dos demais determinantes da estrutura de capital (tamanho, rentabilidade, oportunidade de inves The Law 9.249/95 has abolished the process of monetary correction of balances sheets. As a way of compensating, it has simultaneously allowed the companies to reward their shareholders by paying or crediting interests calculated on the value of equity. The interests on own capital bring benefits to the companies, since they can be considered as a financial expense and are tax-deductible for corporate entities. This change in legislation has created new opportunities for studies in the field of capital structure. This study aims at investigating which influence the interests on own capital exert on the capital structure decisions of Brazilian companies listed on Bovespa. Therefore, the main determinants of the capital structure were identified. Then, the relation between the interests on own capital as well as the other determinants of the capital structure (size, profitability, investment opportunity, risk, sales growth, real interest rate and real exchange rate) on the one hand and the firms’ indebtedness o

З використанням методу реконструкції основних параметрів галузі відтворено банківську систему України Using the method of reconstruction of basic industry parameters, the banking system of Ukraine was restored

Darbo objektas – įmonių kapitalo struktūros formavimas ir jį įtakojantys veiksniai. Darbo tikslas – nustatyti kapitalo struktūros kitimo tendencijas ir jos formavimą įtakojančių veiksnių poveikį Lietuvos įmonėse. Darbo tikslui pasiekti keliami šie uždaviniai: • atskleisti kapitalo struktūros formavimo problemas; • nustatyti svarbiausius kapitalo struktūros formavimo teorinių tyrimų raidos pasaulyje ir Lietuvoje bruožus; • apibendrinti įvairių mokslininkų požiūrį į įmonės kapitalo struktūros formavimui įtaką darančius veiksnius bei jų poveikį įmonės finansiniam svertui. • sukurti tyrimų metodiką, leidžiančią įvertinti Lietuvos įmonių kapitalo struktūros formavimo sprendimus 2000-2006 m.; • nustatyti Lietuvos įmonių kapitalo struktūros kitimo tendencijas; • nustatyti veiksnius, sąlygojančius Lietuvos įmonių kapitalo struktūros formavimo sprendimus. Tyrimų metodika. Naudojant mokslinės literatūros analizės ir sintezės bei palyginimo metodus yra identifikuotos įmonių kapitalo struktūros formavimo problemos, nustatyti kapitalo struktūros formavimo teorinių tyrimų raidos bruožai Lietuvoje ir pasaulyje bei apibendrintas mokslininkų požiūris į įmonių kapitalo struktūros formavimą sąlygojančius veiksnius bei jų poveikį finansiniam svertui. Naudojant tyrimų metodologijos analizės ir lyginimo metodus yra sukurta tyrimų metodika, leidžianti įvertinti Lietuvos įmonių kapitalo struktūros formavimo sprendimus. Pasitelkiant matematinės statistikos funkcijų (TREND, LINEST), dispersinės... [toliau žr. visą tekstą] The research object – formation of capital structure and factors that make influence on it. The research purpose is to investigate the trends of capital structure change, also find out the factors that influence on the formation of capital structure. The objectives of the research are: • to find out the problems of capital structure formation; • to present the main theories and models of capital structure, the directions of their development; • to clear up the researchers’ approach how the capital structure decision-making can be affected by relevant environmental influences or other factors; • to create the methodology of investigation of evaluation of capital structure formation decisions in Lithuanian companies during the period 2000-2006; • to investigate the change trends of capital structure formation in Lithuanian companies; • to determine the factors that make the influence on the capital structure decision-making in the companies. Research methodology. By using analysis, synthesis and comparison of foreign and Lithuanian scientific literature there are identified problems of enterprises capital structure formation, described the main points of theories and models of capital structure, also summarised the scientists’ approach to factors make influence on capital structure formation in the research. By using analysis and comparison methods of methodology there was created the research methodology in order to evaluate decisions of capital structure formation in... [to full text]

В статията се изследват счетоводно-организационните особености на собствения капитал и пасивите в юридическите лица с нестопанска цел. Целта на разработката е да се анализират особеностите в организацията и счетоводното отчитане на капитала, резервите, резултата от дейността и финансиранията и получените заеми в предприятията с нестопанска цел. За изпълнението на тази цел са формулирани следните задачи: да се анализира съществуващата практика и нормативната уредба по темата на изложението; да се предложат варианти за оптимизиране на отчетния процес в предприятията с нестопанска дейност. В работата се обосновава тезата, че съществуват възможности за оптимизиране на организацията и счетоводното отчитане на собствения капитал и пасивите в изследваните предприятия. В заключение се обобщава, че големият обществен интерес към присъщите функции на тези организации предполага и обоснования стремеж към разкриване и извеждане на възможностите за счетоводно отчитане на имуществото и дейността им. Всичко това предопределя по безспорен начин важната роля и не- обходимостта от оптимизация на възможностите за счетоводното отчитане на собствения капитал и на пасивите като елементи от имуществото на юридичес- ките лица с нестопанска цел. This paper deals with some aspects of the organisation and accounting of equity and liabilities in non-profit legal entities. The purpose of the study is to analyse the specific features of the organization and accounting of capital, reserves, financial results, funding and borrowing of non-profit entities. In order to accomplish thus formulated purpose, two main tasks have been set: first, to provide an analysis of currently existing practice and regulatory framework, and second, to suggest options for optimizing the accounting and organisation process in non-profit entities. The thesis statement of the paper supports the view that there exist opportunities for optimizing the organization and accounting of equity and liabilities in the enterprises which are the subject of this research. The conclusion made is that there is huge public interest in the functions of these organizations, which justifies the need to identify available options for accounting their property and operation. This highlights the importance and the necessity to optimise the organization process and the accounting of equity and liabilities as elements of the accounting system of non-profit legal entities.