Economic essence concept capital enterprise and its structure

The subject of research is the process of forming an economic category concept and its capital structure. The purpose of writing is to study the economic substance of the concept of the company and its capital structure. Objectives of the study. Generalized notion of capital based on various scientific approaches singled criteria reforming economic category «capital». Methodology of work. This work on the study of modern domestic and foreign scientists to determine the views of the economic substance of the notion of capital company. The results of the work. These definitions equity in terms of the vision of domestic and foreign scientists, conducted a review of existing approaches singled category and criteria. Practical implications. Offered proposals on the economic substance of the concept of capital will enable the company to further study the structure of its capital toward building its economic mechanism. Conclusions. Formed own definition of «capital» of the enterprise, which is defined as the aggregate supply of financial and economic benefits, both in the form of cash and not cash, and capital investment involved entities to the economic process as an investment resource and factor in operating activities direction for financial results, which are functioning in the economic system based on market principles and is associated with the time factor, risk and liquidity. Significant potential in the definition of this category is to consider it on the basis of structural distribution components.