ANALYSIS OF DYNAMICS AND EFFICIENCY OF OWN CAPITAL USING

Crisis phenomena in the economy have an impact on the formation of own capital. Analysis of the dynamics of changes in the value of equity capital, its share in the structure of financial sources of economic entities becomes relevant particularly. The conducted research for the last few years has shown that there are changes in the cost and structure of own capital of Ukrainian enterprises. Industrial and agricultural spheres, where the level of independence and maneuverability of equity capital has significantly increased take a particular interest. The growth of the profitability of equity capital of large and medium-sized agricultural enterprises cannot be recognized as positive due to its low share in the total capital. We can make a conclusion that analysis of equity allows early detection of signals of the negative impact of its structure on the operational results of the enterprise and develop priority ways for further development for increasing its effectiveness.