equity capital

The article reveals the importance of capital for effective business activity. The purpose of the research is to systematize the theoretical bases of the business capital management. The tasks of the research are: to determine the essence of capital, its types and main characteristics; to generalize principles, tasks, methods and features of the business capital management; to develop a general scheme of the business capital management; to determine the main directions of improving the efficiency of capital management.

According to the normative documents for the organizing and conducting of accounting
in the Ukrainian enterprises, it is provided that accounting of profits, expenses and financial
results should be carried out by certain types of economic activities (operational, financial and
investment activity). But there is no methodology recommended for the activities of capital
investment. In this connection, the articles describes the necessity of establishment on the
enterprises the systematic financial accounting of profits, expenses and financial results from