| Title |
Multifunctional Model Of Financial Capital Description In Integrated Report |
| ID_Doc |
77034 |
| Authors |
Krutova, AS; Nesterenko, OO |
| Title |
Multifunctional Model Of Financial Capital Description In Integrated Report |
| Year |
2017 |
| Published |
Financial And Credit Activity-Problems Of Theory And Practice, 2, 23 |
| DOI |
10.18371/fcaptp.v2i23.121917 |
| Abstract |
The purpose of the article is to develop a multifunctional model of financial capital description that should become a methodological basis for evaluating the financial risks that arise in the business model of an enterprise in order to justify a set of indicators of the financial capital efficiency that needs to be disclosed in integrated reports. Theoretical and methodological concepts of the financial capital economic essence are systematized in the article in terms of monetary, institutional, accounting and investment approaches. The sources of financial capital involvement and their structure have been determined. The dependence of the financial capital reproduction efficiency and its productivity by the sources of its involvement has been proved. The main mission of the enterprise financial capital is substantiated as financial and investment provision of efficient and sustainable development of the entire economic system. The functional analysis of financial capital is carried out and the main blocks of indicators of the integrated report are distinguished in the context of the financial capital functions: operational, paying capacity ensuring, financial stability ensuring, investment, reproduction, profitability ensuring, social reputational. |
| Author Keywords |
financial capital; integrated report; functions of the financial capital; integrated report indicators |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:000425249500046 |
| WoS Category |
Business, Finance |
| Research Area |
Business & Economics |
| PDF |
https://doi.org/10.18371/fcaptp.v2i23.121917
|