ANALYSIS IN THE ORGANIZATION’S EQUITY MANAGEMENT SYSTEM

The article is devoted to the study of the theoretical and methodological foundations of the organization and conducting of analysis of the organization’s equity using modern engineering balance sheet tools in the form of a system of derived balance sheet generalizations of the organization’s resources and sources of their formation, relevant to changes in equity in various economic situations in order to make informed management decisions. The content of equity and indicators of its real value are considered from the point of view of systematic and integrated approaches in the context of its structural components allocated. The system characteristic of the balance sheet direction of equity management is given, the possibilities and directions of development and use of various engineering tools of derivative balance sheet generalizations to improve the qualitative characteristics of the information used in capital and ownership management are investigated and substantiated. The algorithm of the equity analysis methodology based on derived balance sheet generalizations, focused on the basic indicators of equity, is proposed. The directions of development of the methodology of strategic analysis of the organization’s equity from the position of assessing the dynamics of ownership as the main indicator of the strategic success of commercial activity are considered: segmental analysis of profitability by consumers, analysis of client capital, strategic analysis of sales, including in the digital economy. As a result of the conducted research, a mechanism for information and analytical support of equity management processes in the conditions of possible effects of combining competencies to determine the emerging synergetic effect based on synergetic derivative balance sheet generalizations is recommended. The use of this mechanism makes it possible to calculate the engineering indicators of the organization’s equity and possible synergetic effect (net assets, net liabilities, price component of capital dynamics, and magnitude of the real effect), the use of which increases the validity and effectiveness of decisions made.

equity, ownership, system approach, integrated approach, engineering balance sheet tools, derivative balance sheet generalizations, engineering indicators of ownership, real cost of capital, net assets, net liabilities, strategic analysis, synergetic effect

Arakelyants E. S. Analysis in the organization’s equity management system. Business. Education. Law, 2022, no. 3, pp. 85—92. DOI: 10.25683/VOLBI.2022.60.331.