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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

Management of own capital of the enterprise in modern conditions

Ivliev I.V., kandidat ekonomicheskih nauk, dotsent Uralskogo gosudarstvennogo agrarnogo universiteta (Ekaterinburg, ul. Karla Libknehta, 42) Ivlieva E.A., dotsent Uralskogo gosudarstvennogo ekonomicheskogo universiteta (Ekaterinburg, ul. 8 Marta, 62)

In this article authors have set the object drawing up an algorithm and model of the analysis of an assessment of profitability of own capital as forms of the practice-focused training. In this regard the following zadachi:1 has been solved. The multiple-factor model of profitability of own capital, 2 is constructed. Are defined quality of profit as main indicator of profitability of own capital, 3. The offered model on the example of the conditional enterprise, 4 is analysed. Profitability of sales on the basis of factors of profit on sales, operating profit and net profit is defined. Authors emphasize a thought that the more casual articles participated in formation of end financial result, the quality of profit is lower, and, so the results of calculation of an indicator of profitability of own capital are subject to big fluctuations. Therefor for correction of calculation of operating profit it is necessary to add the sum of the operating income to profit on sales and to subtract the sum of operating expenses. Calculation of hypothetical data on the offered algorithm testifies to a positive tendency in change of profitability of own capital. It is visible that efficiency of his use has increased on all main indicators of profit.

References

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