The content of cost criteria in managing the processes of capitalization of corporations,
the content of the formalized financial statements of indicators, their value orientation and the
disclosure of characteristics of indicators and indicators in the systems and models of the
created value of the enterprise are considered. The possibilities of integration of tools for
measuring cost parameters and traditional indicators of financial (corporate) reporting are
outlined.
The content of capitalization of enterprises of corporate type, which in the developed
markets of capital and investments is considered through the growth of the market value of
equity capital of an economic entity, is disclosed. The main problems are analyzed which make
it impossible to use the economic tools developed for the companies of the developed economies
in the national practice of capitalization of corporations management.
The critical analysis of the ability of indicators of public financial (corporate) reporting
to objectively characterize the capitalization of Ukrainian corporations that are not quoted on
stock exchanges is investigated and conducted, and serve as a reliable information and
analytical base for the purpose of managing their capitalization. Some directions of perfection
of the structure and format of corporate reporting for its adaptation to the needs of valueoriented management, increase of efficiency of processes of capitalization of Ukrainian
corporations are offered.
The content of the index of economic added value is researched, its interrelation with the
indicator of accounting profit, reflected in corporate reporting, its informative ability to
characterize the growth of own capital of the companies is shown. The expediency of using the
modified indicator of economically added value in the system of managing capitalization
processes in the domestic practice is substantiated.
In order to substantiate the feasibility and justification of the use of the economically
added value indicator, the main variants of measurements of results in the models of cost
effectiveness estimation were analyzed and the key criteria in these models were compared
with the formal indicators of public financial reporting of enterprises of corporate type
1. Mohylova A. Yu. Upravlinnia kapitalizatsiieiu promyslovoho pidpryiemstva: dys. … doktoraekon. nauk: spets. 08.00.04 - ekonomika ta upravlinnia pidpryiemstvamy / A. Yu. Mohylova. - Instytutekonomiky promyslovosti NAN Ukrainy, 2015. - 391 s.
2. Zamazii O. V. Formuvannia tsinnisnooriientovanoho upravlinnia promyslovymy pidpryiemstvamy: dys. … doktora ekon. nauk: spets. 08.00.04 - ekonomika ta upravlinnia pidpryiemstvamy / O. V. Zamazii. - Khmelnytskyi natsionalnyi universytet, 2016. - 364 s.
3. Melnyk L. M. Kapitalizatsiia mashynobudivnoho pidpryiemstva:avtoref. dys. … kand. ekon. nauk: spets. 08.00.04 - ekonomika ta upravlinnia pidpryiemstvamy / L. M. Melnyk. - Ternopilskyi natsionalnyi tekhnichnyi universytet imeni Ivana Puliuia, 2012. - 24 s.
4. Koriahin M. V. Bukhhalterskyi oblik u systemi upravlinnia vartistiu pidpryiemstva: teoretykometodolohichni kontseptsii: monohrafiia / M. V. Koriahin. - Lviv: LKA, 2012. - 389 s.
5. Pylypenko L. M. Rozvytok kontseptsii pobudovy systemy publichnoi zvitnosti korporatsii v umovakh postindustrialnoi ekonomiky: monohrafiia / L. M. Pylypenko. - Lviv: Vydavnytstvo Lvivskoipolitekhniky, 2016. - 336 s.
6. Kaminska T. H. Aktyvizatsiia kruhooborotu kapitalu: oblikovokontrolnyi aspekt: monohrafiia / T. H. Kaminska, N. H. Tsaruk, O. V. Ilchak, N. I. Harepko, Z. Yu. Melnyk; za zah. red. d-ra ekon. nauk T. H. Kaminskoi. - Nizhyn: Vydavets PP. Lysenko M. M., 2015. - 416 s.
7. Matviichuk L. O. Formuvannia ta optymizatsiia struktury kapitalu v systemi finansovoi bezpeky pidpryiemstva: avtoref. dys. … kand. ekon. nauk: spets. 08.00.04 - ekonomika ta upravlinnia pidpryiemstvamy / L. O. Matviichuk. - Khmelnytskyi natsionalnyi universytet, 2011. -20 s.
8. Zhuravyn S. H. Nasledovanye faktorov kapytalyzatsyy predpryiatyi chernoi metalurhyy / S. H. Zhuravyn, V. N. Nemtsov, M. V. Lozovaia // Upravlenye ryskom. - 2010. - № 2. - S. 11-16.
9. Meier Marshal V. Otsenka эffektyvnosty byznesa / Marshal V. Meier: [Per. s anhl. A. O. Korsunskyi]. - M.: OOO «Vershyna», 2004. - 272 s.
10. Эvans F. Otsenka kampanyy pry slyianyiakh y pohloshchenyiakh: sozdanye stoymosty chastnыkh kompanyi.
11. Kosinskyi R. A. Orhanizatsiino-ekonomichnyi mekhanizm upravlinnia kapitalom pidpryiemstva: dys. … kand. ekon. nauk: spets. 08.06.01 - ekonomika, orhanizatsiia i upravlinnia pidpryiemstvamy / R. A. Kosinskyi. - Kh.: Kharkivskyi natsionalnyi ekonomichnyi universytet. - 183 s.
12. Seredynska I. V. Formuvannia intehrovanoi systemy vartisno-oriientovanoho upravlinnia mashynobudivnymy pidpryiemstvamy:avteref. dys. … kand. ekon. nauk: spets. 08.00.04 "Ekonomika ta upravlinnia pidpryiemstvamy" /I. V. Seredynska. - Ternopilskyi natsionalnyi tekhnichnyi universytet imeni Ivana Puliuia, 2014. - 21 s.