Advanced capital of the production sphere enterprises: analytical aspect

• Main Author: I.I. Svitlyshyn
• Format: Article
• Language: English
• Published: Zhytomyr Polytechnic State University 2020-08-01
• Series: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
• Subjects: enterprise; capital; structure; wages; fixed assets; stocks; efficiency
• Online Access: http://pbo.ztu.edu.ua/article/view/210923/211003
• ISSN: 1994-1749; 2708-4957

On the basis of the system approach, using methods of grouping and generalization the research of the advanced capital of the production sphere enterprises is carried out. Absolute and relative indicators are used as a system of indicators. The existence of destruction in relation to the distribution of advanced capital between the production sphere enterprises has been established. It is determined that the efficiency of enterprises differs significantly in terms of industries. The connection between the efficiency and the structure of advanced capital of the production sphere enterprises is revealed. The study of the structure of advanced capital was carried out in terms of industries, which allowed taking into account the specific features of doing business in each of them, as well as in terms of large, medium and small enterprises, for to visually identify the best structure of capital. Using the method of stochastic factor analysis, it was found that three factors have a significant impact on the efficiency of economic activity: the share of advanced wages, the share of fixed assets and intangible assets, the share of stocks in the structure of advanced capital. The direction and degree of influence of these factors in each industry and for each type of enterprise is different. Taking into account the environment of functioning of the production sphere enterprises, on the basis of the obtained regression equations, measures to increase of the efficiency are proposed.