Contemporary stage of the economic growth globalization, strengthening of transnational cooperations’ influence, more indefinity of the environment, higher level of the competition and characteristics of the features lead to capital booking adjustment to the international and their Accounting Booking Standards efficient usage. At the same time capital booking meeting international standards and analyses of effectiveness in the sphere of constant development of capital booking are emphasized in the article.
Despite the absence of the single notion of regulations capital it should be possibly noted that regulations capital is expressed in the sum required to maintain creditors’ interests. To be more precise, regulations capital enables to provide the implementation of the liabilities assumed by the company indicating in the document on the establishment of the company during abolition connected with the contract’s of the people who act as creditor.
Using the results of the researchers turnover capital formation and their usage level can be evaluated more exactly from the point of view of efficiency of the economy subjects. It will give chance to determine the opportunities of the improvement of the intensive usage of the capital and its financial conditions. The resources of determination of the turnover capital are commonly evaluated and its structure is analysed in the article. According to the statistic data to finance equity capital the methodology of the special and debt sources are indicated in the article.
So, it is necessary to provide enterprise with equity capital for improving efficiency of production and analyses of indicators’ system characterizing current situation of their usage and improving their assessment methodology.
Keywords: booking of capital, analyses of capital, efficiency of capital, assessment of capital, regulations capital, stock, additive capital, reserve capital, emission revenue, profitability of capital.