Features of capitalization of enterprises in the context of a pandemic

Анотація

The article is devoted to highlight the issues of capitalization of enterprises in the context of the covid-19 pandemic by using the example of nine enterprises conditionally divided into three groups. The first group includes business entities that had been significantly affected by quarantine measures. Businesses had been forced to significantly limit their activities at certain points in time and operate with some restrictions throughout the pandemic. Such enterprises include Silpo-Food LLC, Omega LLC and ATB-market LLC. The second group is business entities that didn’t have to make significant changes in their own functioning. This group includes PJSC «Zaporizhstal», PJSC «Arcelormittal Kryvy Rih» and PJS «Kamet-Steel» – TOP-3 metallurgical enterprises of 2022. The third group represents those enterprises which had been noted the positive impact of the Covid-19 pandemic, increased their profits and volumes of activity. This group is represented by Apteka-Magnolia LLC, PF Gamma-55 and Sirius-95 LLC – three largest pharmacy chains of Ukraine in 2022. Using the methods of statistical, trend and financial analysis, methods of analogies and generalization, the overall impact of the pandemic on the financial condition of companies was assessed, namely: a decrease in own savings and liquidity; partial or complete stoppage of investment projects; complicating the logistical aspect of enterprise activity. The provision level of business entities with their own expenses, i.e. the types of financial resource attraction inherent in each, was investigated, the interrelationships between financing methods and the level of losses from the pandemic were determined. Based on these data, three models of capital formation are identified, according to the grouped researched enterprises. The inherent features of the skin model are determined and devoid of advantages and disadvantages. It should be noted separately that the impact of the pandemic in the medium term was to some extent positive, since those enterprises that survived the corona crisis had some experience in countering sudden threats and a methodology for reducing losses in the event of their occurrence and were also better prepared for war.

Класифікація

Ідентифікатори

Схожі роботи