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State and Tendencies of Capitalization of Ukrainian Enterprises by Types of Economic Activity

Наталія ШлафманORCIDO.I. LAIKOORCID

Анотація

One of the main objectives of the enterprise in modern business conditions is to increase the level of its capitalization, which is considered as the amount of capital and its structure by sources and types of assets. The structure of liabilities of Ukrainian enterprises by types of economic activity and trends in its change in 2012-2019 are considered. The negative phenomena of reducing the share of equity by almost one and a half times and the very significant dependence of construction and trade enterprises on borrowed capital, the share of which exceeds 90%, have been identified. It was revealed that the peculiarity of the activity of Ukrainian enterprises is the high level of receivables, the share of which in the assets of enterprises in 2019 was the largest and amounted to 35.1%. In the context of a broad understanding of capital, it is proposed to take into account in its structure hidden assets that are not accounted for in the balance sheet of the enterprise and are not its property, but to which it has the right to use and receive income.

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