ANASTASIA YU. MOGILOVA
Sources of Enterprise Capitalization: Peculiarities of Formation
(original language – Ukrainian)
Author's interpretation of the capitalization of the enterprise is based on the unification of the two main approaches, according to which the capitalization understood as a process (sequence of specific actions aimed at increasing the company's capital) and as a result and formulated as a process of accumulation of capital companies, resulting in increasing market for its value. Division of sources of capitalization in accordance with the test of time introducing finance-economic practices of the enterprise in accordance with the criterion of the introduction in the financial and business practices on a two groups: sources of (fundamental) and sources of functioning – was proposed in this article. On the basis of comparative analysis of different points of view of scientific (theorists and practical workers) on forming sources of capitalization the features of their filling are certain. Measures of state support capitalization of the enterprises were developed as a result of research work.
Key words: capitalization, capital increase, sources of capitalization, enterprise value, market value.
Placed in №1, 2013.
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