DIRECTIONS OF FORMATION OF OWN CAPITAL IN THE ENTERPRISE AND IMPROVEMENT OF ITS ACCOUNTING

Abstract

In our turbulent times, the creation of new enterprises is one of the most difficult tasks, in which the key issue is the formation of private capital. In the era of multiple ownership, a new category arose before accounting, this concept of capital, and also became one of the most difficult to interpret. Thus, this study is devoted to the formation and use of private capital in enterprises, the main purpose of which is to analyze the effectiveness of management and use of private capital of enterprises. Based on this goal, scientific and practical proposals were developed to study the sources of private capital formation, eliminate the identified shortcomings and problems.