«CAPITAL OF THE ENTERPRISE»: THE STUDY OF THE DEFINITION AS VIEWED FROM POSITION OF FINANCIAL MANAGEMENT

A. Yu. Anisimov () and A. S. Obukhova ()

Russian Journal of Industrial Economics, 2015, issue 4

Abstract: The article is dedicated to the study of the «capital of an enterprise» definition. The authors come to the following conclusions: (1) the capital of the company is the accumulation of tangible and intangible assets; the capital bears index of profitability, it is generated by the owner or executive manager targeting certain benefits in the future without time restrictions; (2) reproduction of financial resources and company’s capital is performed in the process of their joint circulation, defining the efficiency of financial resources use and, consequently, of the achievement of the main goals of financial management – the growth of aggregated welfare of enterprise owners . Thus the capital is the main object, which has to be managed in the course of the effective strategy of company development implementation.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:232

DOI: 10.17073/2072-1633-2014-4-79-83

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