World scientific research journal
www.wsrjournal.com Volume-26_Issue-3_April -2024
167
INFORMATION BASIS FOR THE ASSESSMENT OF THE EQUITY
CAPITAL OF ECONOMIC ENTITIES IN UZBEKISTAN
Yuldasheva D. A.
Senior Lecturer Tashkent State University
of Economics and Ural State University
Annotation.
In modern market conditions, the main successful operation of the
enterprise is economic stability. When an enterprise is economically stable, it has a
number of advantages over other companies in the same field in terms of loans and
investments, in the selection of suppliers and qualified personnel. The higher financial
stability of the enterprise makes it more autonomous from unforeseen changes in
market conditions and leads to a reduction in the risk of bankruptcy. The lack of
economic stability can lead to the insolvency of enterprises, lack of funds to finance
current and investment activities, and bankruptcy with a deterioration in financial
condition.
Keywords:
capital, finance, resource, subject, production, competition, business
entities
Introduction
As you know, capital is one of the most widely used economic categories in
financial management. It is the basis for the creation and development of an enterprise
and in the process of functioning ensures the interests of the state, owners and staff.
Any organization conducting production or other commercial activities must have a
certain capital, which is a set of material assets and cash, financial investments and
costs for the acquisition of rights and privileges necessary for the implementation of
its economic activities. The authorized capital of an enterprise is formed, as a rule, at
the expense of contributions from the founders in accordance with its charter and the
founding agreement. It can be replenished at the expense of the company's profit from
economic activities, as well as, if necessary, through targeted contributions from the
founders.
Buildings, structures and other tangible assets are included as a contribution to the
authorized capital of the enterprise: the rights to use land, water and other natural
resources, as well as other property rights (including the use of discoveries, know-how
and other intangible assets); cash in freely convertible currencies in the currencies of
the member Statesparticipants of the joint venture; cash in foreign currency in the bank.
Shares contributed in foreign currency to the authorized capitals of enterprises,
organizations, associations, joint-stock companies and limited liability companies are
carried out in accordance with the requirements of the Law of the Republic of
Uzbekistan "On the procedure for reflecting turnover in foreign currency in accounting,
statistical and other reporting". The organization of the authorized capital is carried out
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on the basis of current legislation and constituent documents. Tangible and intangible
assets contributed to the authorized capital are assessed and accounted for by
agreement of the founders or by decision of the executive div of the legal entity.
Financial management reflects the concept of capital from two sides. On the one
hand, the capital of an enterprise characterizes the total value of funds in monetary,
tangible and intangible forms invested in the formation of its assets. At the same time,
the direction of investment is characterized. On the other hand, if we consider the
sources of financing, it can be noted that capital is an opportunity and a set of forms of
mobilizing financial resources to make a profit.
Literature review
According to Professor Yu.A. Babaev, equity is capital minus attracted capital
(liabilities), which consists of a combination of authorized, additional and reserve
capital, retained earnings and other reserves (trust funds and reserves).
L. Drobozina believes that the company's equity represents the difference between
the amount of assets and the amount of external liabilities of the company. Its value
can only be calculated based on the balance sheet data.
Professor K.Y. Tsygankov, having conducted a number of historical and practical
studies, came to the conclusion that "the accounting department of economics was
originally created to calculate equity, and this particular category of accounting is the
main subject of accounting." Despite the relevance of the issue we are considering,
currently there is no normative formulation of the term "capital" that would exactly
correspond to the standards, which indicates and indicates that the concept is
controversial and ambiguous.
Research methodology
The methodology of this article uses methods of analysis and synthesis, scientific
abstraction, generalization, and comparative theoretical interpretation. In addition, the
scientific basis of the article is international information from the research of scientists
in domestic and foreign scientific publications.
Discussions and results
The economic activity of an enterprise is characterized by a set of indicators
reflecting the process of formation and use of its financial resources, and its assessment
according to financial statements is a classic way of assessment. Its implementation
includes the following stages:
1. Assessment of the state of own funds of economic entities.
2. Assessment of the structure and dynamics of the economic entities' own funds.
3. Assessment of the causes of the immobilization of the economic entities' own
funds.
4. Assessment of the efficiency of using the equity capital of business entities.
5. Determination of reserves for income growth and balance sheet liquidity due to
the rational use of own funds of business entities.
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Having studied various educational and methodological materials on improving
approaches to assessing the effectiveness of the equity capital of business entities, we
came to the conclusion that it would be advisable to identify the following main areas
for approaches to assessing the effectiveness of the equity capital of enterprises.
All business entities strive to improve their economic situation by improving their
financial results. Company plans contain a specific set of goals and are developed for
the short, medium and long term. By controlling the dynamics of economic indicators,
it is possible to determine the direction of an enterprise's development and manage this
development in accordance with their target plans.
The financial condition of an enterprise is a set of indicators reflecting its ability
to repay its debt obligations. Financial activity covers the processes of formation,
movement and preservation of the company's property, control over its use.
One of the priorities in assessing the financial condition of equity is to assess
the financial situation of the organization and identify opportunities for capital
increase, the ability to ensure steady profit growth and pay off its obligations on time.
The assessment of the effectiveness of the state of equity capital begins with a
study of the state of its property: an assessment of the composition, structure,
placement and use of economic assets and sources of their formation (liabilities)
according to the balance sheet. To do this, a comparative analytical balance sheet is
compiled, in which the items of the balance sheet asset (assets) are grouped according
to the degree of increase in liquidity, and the sources of asset formation – according to
the urgency of the onset of obligations.
According to the comparative analytical balance sheet, the change in the
amount of funds available to the organization, i.e. the balance sheet currency, is
estimated by comparing the indicators at the beginning and end of the analytical period.
It is advisable to compare the rate of change in the balance sheet currency with the rate
of change in revenue and profit (according to Form No. 2). It is believed that the
outpacing growth rates of revenue compared to the growth rates of balance sheet assets
reflect the rational use of the organization's funds.
The assessment of the liquidity of the balance sheet consists in comparing funds
by asset, grouped by their degree of liquidity and arranged in descending order of
liquidity, with liabilities grouped by maturity and arranged in ascending order of
maturity.
All assets of the company, depending on the degree of liquidity, that is, the rate
of conversion into cash, can be divided into several groups:
- The most liquid assets A1 – amounts for all items of cash that can be used to
perform current calculations immediately. This group also includes those short-term
financial investments (securities) that can be equated to money.
- Fast–selling assets A2 - accounts receivable. The liquidity of these assets
varies and depends on subjective and objective factors: the qualifications of the
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company's financial workers, relationships with payers and their solvency, and the
conditions for granting loans to buyers.
- Slow–selling assets A3 - article of section II of the asset "Reserves and costs",
with the exception of the article "Expenses of future periods", as well as the article
"Long-term financial investments".
- Hard–to-realize assets A4 - assets that are intended for use in economic
activities for a relatively long period. This group can include articles I of the asset
section of the balance sheet "Long-term assets".
To compare with the components of the company's assets, the liabilities of the
balance sheet, taking into account the maturity dates, are divided into the following
groups:
-The most urgent liabilities of P1 are accounts payable, dividend payments,
other short–term liabilities, as well as loans that are not repaid on time.
- Short–term liabilities P2 - which include: short-term loans, short-term loans,
advances received from buyers and customers.
- Long–term liabilities P3 - long-term loans and borrowings.
- Permanent liabilities P4 – the result of section I of the balance sheet liability.
To maintain the balance of assets and liabilities, the total of this group should be
reduced by the amount under the item "Deferred expenses".
- To determine the liquidity of the balance sheet, the totals for each group of assets
and liabilities should be compared.
The balance is considered absolutely liquid if the conditions are met:
А1>P1
A2>P2
A3>P3
A4>P4
If the first three inequalities are fulfilled, that is, current assets exceed the
external obligations of the enterprise, then the last inequality, which has a deep
economic meaning, is necessarily fulfilled: the company has its own working capital,
the minimum condition for financial stability is met.
However, it should be noted that the assessment of the liquidity of the company's
balance sheet carried out according to the above scheme has a disadvantage, since it is
approximate and not completely detailed.
A more detailed and analytical assessment is the assessment of the liquidity and
solvency of the enterprise by building a system of analytical financial coefficients.
Conclusion
Equity is an important financial indicator used in the management of business
entities. The basis of management decisions is the choice of sources of financing
activities, determining the possibilities of attracting external own financial resources
for the effectiveness of equity. In the conditions of market relations, the rational and
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efficient use of available material, financial and other resources is important.
Resistance to competition is one of the most important factors of development. It is of
great practical importance to increase the size and effective use of private capital,
especially in enterprises with various forms of ownership. Thus, information support
is necessary and suitable for the implementation of analytical and management
procedures that ensure the financial and economic activities of the enterprise. The
importance of accounting statements for conducting approaches to assessing the
effectiveness of equity is multidimensional. It is the accounting statements in
combination with statistical and current financial information published by the relevant
agencies in the form of analytical reviews on the state of the capital market that allows
you to get the first and fairly objective idea of the state and trends in the economic
potential of a possible counterparty or investment object.
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