DEFINING THE ESSENCE OF EQUITY AND ESPECIALLY ITS RECORD IN THE MODERN MARKET ECONOMY
Journal Title: Сталий розвиток економіки - Year 2016, Vol 33, Issue 4
Abstract
Purpose – to determine the nature of equity in the modern market relations of Ukraine and to offer their own definition of "equity". Methodology of research. In the process of research both scientific and specific methods of cognition were used: methods of logic analysis, synthesis, induction and deduction (at clarification of maintenance of concept "property asset"); method of system study of economic processes (at development of practical recommendations in relation to the improvement of account of property asset); abstractly-logical method (at generalization of theoretical positions, establishing connections and forming of conclusions and suggestions). Findings. An idea is formed about the property asset of enterprise, determination over of concept "property asset" is brought scientists and his determination is offered actually. The determinations and methodologies of account of property asset offered by scientists are analysed. Scientifically-methodical recommendations are reasonable on the improvement of account of property asset on enterprises by means of working out in detail on the enterprises of card of accounts for a property asset and introduction of sub-accounts of the second order. Originality consists in a substantiation of methodical positions on the application in enterprises sub second and third order for the recording and analysis of equity, including proposed use in the enterprise renewed or drawn up in accordance with the requirements of their plan accounts. Practical value. The use in practice of research results will give an opportunity to improve organization and methodology of record-keeping and analysis of property asset, efficiency and intensity of his use on the enterprises of joint-stock pattern of ownership that will provide economic validity of making decision.
Authors and Affiliations
Volodymyr Hunia, Tetiana Kovalchuk
Keywords
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