THE ESSENCE OF THE CONCEPT OF "CAPITALIZATION" AND CLASSIFICATION OF ITS FORMS AND KINDS

Анотація

In the article analyzes the existing approaches to the interpretation of the concept of in the works of domestic and foreign scientists. It is proved that the differences in the definition of the essence of capitalization are determined by differences in the interpretation of the concept of and identified two basic approaches to determining its essence: the first - as resources or reserves, the second - as a value that can in turn bring added value. The main aspects that determine the content of the main approaches to determining the essence of capitalization are considered. A classification of existing forms and varieties of capitalization is offered, their content and essence are analyzed. It is proved that one of the most common interpretations of the category at the present time is its consideration as the capital of the enterprise in current market prices, that is, in this interpretation it is a market capitalization.

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