|PDF:||Author(s):||Kachalin D. S.,|
|Number of journal:||3(13)||Date:||August 2010|
The presence of financial resources in a sufficient volume, their effective use predetermines the financial justifiability of an organization: paying capacity, financial stability, liquidity. The article proves that the basic methodological approach to the classification, the construction of structure, the forming of sources and directions of the use of financial resources of the enterprises of the real sector is their relation to the concrete type of enterprises (establishments), and also the presence of the specific branch and business legal signs. Depending on this, both the structure of financial resources and directions of their use and pricing, profit, investment, personnel, tax policy.
enterprise; real sector; commercial organizations; noncommercial organizations; budget establishments; independent establishments; financial resources; own sources; source of borrowed funds; attracted financial funds