Client capital as a source of enterprise cost
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 1
Abstract
The article presents the authors' vision of the essence of the client capital and its influence upon the enterprise cost. The goal of the article is explanation of the role of the client capital in the process of enterprise capitalisation with the help of the business cost capitalisation model: investments into assets - cash flow generation - enterprise capitalisation. The result of the study is the authors' position regarding the essence and structuring the client capital, which gives a possibility to detect financial and managerial instruments of capitalisation of the client capital. The conducted analysis of dynamics of financial parameters of the world leaders of IT industry, car building, clothes manufacture and beverages production allows detection of interconnection of the enterprise cost with the volume of assets and profit and identification of influence of the client capital upon capitalisation of enterprises of various spheres of activity. The article develops a model of capitalisation of the client capital on the basis of detection of cash flows, caused by formation of enterprises of B2C and B2B types.
Authors and Affiliations
Veronika Verba, Oleksandr Tyshchenko
Methodological Approaches to Locating Outlets of the Franchise Retail Network
Methodical approaches to selecting strategic areas of managing the future location of franchise retail network outlets are presented. The main stages in the assessment of strategic areas of managing the future location o...
Characteristic Aspects of Formation of EU Biotechnology Clusters: Experience for Ukraine
The article aims to study the development of innovation clusters in the EU biotechnology sector. The study demonstrates an increase in the role of innovation clusters and characteristic aspects of formation of a new ment...
Social and Economic Development of Regions of Ukraine in the Conditions of Crisis
Results of research of influence of world crisis on social and economic development of regions of Ukraine are given in article. Resistance of regions to crisis and depth of the crisis phenomena is estimated at them.
Managing institutional dynamics: generalisation of modern approaches
The article presents a critical analysis and systematisation of modern approaches to state management of development of institutional structures. It identifies the most popular approaches to management of institutional d...
Management of expenditures of retail trade companies by responsibility centers
The article studies and summarizes theoretical concepts of the "responsibility centre". Expenditure management system is recommended for retailers by responsibility centers.