own capital

Based on the cyclical nature of company’s capitalization, the paper proves that the productive capital is of high priority in achieving the strategic goal – the growth of company’s value. The directions for the growth of company’s own capital are determined, and the best of them are identified in terms of organizational constraints in the implementation by the company’s owners and economic expediency.

Solved problems and importance with objective valuation of assets, obligations and
equity in the reorganization of economic subjects for the purposes of accounting and financial
reporting. Conceptual basis and standardization of accounting procedures at the confluence of
economic subjects. The results of the critical analysis of recording individual balance sheet
items – outstanding accounts receivable, advances to non-receipt of, and content adjustments
other balance sheet items.