Client capital as a source of enterprise cost

Verba Veronika A. () and Tyshchenko Oleksandr O. ()
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Verba Veronika A.: Kyiv National Economic University named after. V. Getman
Tyshchenko Oleksandr O.: Kyiv National Economic University named after. V. Getman

The Problems of Economy, 2014, issue 1, 186_192

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.

Keywords: intellectual capital; client capital; cash flows; capitalisation process; enterprise cost (search for similar items in EconPapers)
Date: 2014
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