Assessing the efficiency of an enterprise based on an analysis of equity capital: practical aspects
Abstract
Effective management of the enterprise’s own capital plays a key role in ensuring its efficient functioning. In this article, different approaches to the evaluation of the efficiency of use of own capital on the basis of an integrated analysis of its structure, dynamics and profitability are considered. Research papers on the subject are studied, including methods of vertical, horizontal, coefficient and factor analysis. Special attention is given to the practical application of these methods on the example of LLC «Samara Meat Factory». In conclusion, conclusions and recommendations are provided for improving the management of the enterprise's equity capital.
About the Author
Yu. I. Vaskova
Samara State University of Economics
Russian Federation
Russian Federation
Yulia I. Vaskova - Candidate of Economic Sciences, senior lecturer of the Department of Accounting, Analysis and Economic Security
Samara
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Review
For citations:
Vaskova Yu.I. Assessing the efficiency of an enterprise based on an analysis of equity capital: practical aspects. Vestnik of Samara State University of Economics. 2025;(8):53-67. (In Russ.)
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