УДОСКОНАЛЕННЯ ОБЛІКУ ТА ПРОЦЕСУ УПРАВЛІННЯ ВЛАСНИМ КАПІТАЛОМ

Objective. The objective of this study is to identify ways to improve accounting meth- ods and capital management of enterprises of different ownership forms in terms of com- puterization of accounting and management process at the enterprises. Methods. In the process of the study methods of theoretical generalization, analysis, synthesis and forecasting are applied. Results. The organization of the accounting process as a system of techniques and methods of recording transactions, which ensures the effective control and comprehensive analysis of own capital of enterprises of different ownership forms at a minimum cost of labor and resources to the maintenance of records are considered. Practical value. The measures to adjust the existing automated accounting system and system of management of equity capital are proposed. Scientific novelty. Methods to improve automated processing of information for ac- counting and analysis of equity in terms of the formation of the Charter capital and pay- ment of dividends are proposed. And a number of measures to increase the efficient use of own funds are supplied as well.