ACCOUNTING AND ANALYTICAL ASPECTS OF THE EFFICIENCY OF USING EQUITY
N. Holiachuk | O. Volot | S.Holiachuk
Equity plays an important role in the activities of the enterprise because it constitutes an important element of its financial security. Accounting is an integral tool for the development of equity of the enterprise, because its organisation depends on the degree of efficiency of capital management. The study investigates the definitions of “equity” by Ukrainian scientists and their proposals and opinions regarding this category. The study considered the equity components, names sources of its development, as well as specifies the features of development of owner’s equity at state forestry enterprises. One of the areas of research was to study ways to analyse the effectiveness of the use of equity, which allowed to choose indicators of financial stability for the calculation. The efficiency of equity was analysed according to the financial statements of state forestry enterprises. Analysis of equity allowed to calculate indicators of financial stability for certain periods and compare them with data from different forestry enterprises. Calculation of coefficients of concentration of equity, financial dependence, financial stability, equity ratio, and borrowed funds are only part of the number of analytical indicators that can be used in the analysis of equity. Analysis of financial stability indicators showed that for management of enterprises it is necessary to monitor timely management decisions and the state of financial stability and creditworthiness, as well as pay attention to the structure of own and borrowed funds. The prospect of further research is to analyse the business activity and return on equity, as well as the construction of projected indicators of equity development and distribution of profits for various forestry enterprises
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