The process of the own capital formation and accounting by JSC "Rezinotekhnika Saransk Plant"
UDC: 336.67
DOI: 10.33285/1999-6942-2023-6(222)-20-28
Authors:
ABRAMTSEVA ELENA G.
1,
ASTANIN DMITRY M.2,
PAVLOVA SVETLANA A.3,
KABANOV OLEG V.4
1 G. Plekhanov Russian University of Economics, Moscow, Russia
2 Russian State Agrarian University - K. Timiryazev Moscow Agricultural Academy, Moscow, Russia
3 Academy of the Federal Penitentiary Service of Russia, Ryazan, Russia
4 N. Ogarev Mordovia State University, Saransk, Russia
Keywords: equity capital, profitability, research, analysis, profit, solvency, coefficient, labor resources, production process
Annotation:
The article considers a study that is determined by the necessity of improving an enterprise's own capital management and, consequently, its accounting and analysis. The enterprise should properly manage its own capital; increase its own financial resources to ensure the further development of the enterprise. Equity capital plays an important role in the financial resources formation and is the main source of their financing, therefore, the study of the equity capital accounting is very important for the company's activities. Equity capital proper accounting allows proper organization of the production process, profits receipt and growth as well as maintenance of financial solvency and credit worthiness. The article analyses accounting and formation of the equity capital by JSC "Saransk Plant "Rezintekhnika", the main directions of this economic entity activity are clarified, the labor resources and indicators of production activity as well as describes the accounting of own capital. When writing the article, such economic methods as economic analysis, comparison, grouping, generalization, study of scientific literature, generalization of domestic and foreign practice were used by the authors. The information base for writing the article are regulatory documents, sources of educational and scientific literature on the topic of the article as well as accounting data of JSC "Rezinotekhnika Saransk Plant".
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