Issue: №10/2, 2019
It is carried out that economic activity always includes the implementation of financial transactions, the sale and purchase of fixed assets, current assets, payments to shareholders, employees etc. For all these operations the company needs financial resources. In the course of conducting business activities the enterprise must be in stable development, for this the enterprise needs financial resources and ensuring its financial stability, and therefore the activity must be provided with capital. Today the capital of the enterprise is formed from the accumulated and loaned capital. The relevance of this research is related to the creation of a large amount of reserve capital to provide the company with financial sustainability. The article analyzes the effect of reserve capital on the financial sustainability of an enterprise, based on the analysis of literature, current legislation and studies of other researchers. The research was carried out and it was found that it is part of equity capital, of which reserve capital is a part. The functions of the reserve capital are defined and the sources of formation of the reserve capital are analyzed. The sources of formation of inventories and expenses in determining the absolute financial stability are analyzed and the analysis is carried out with determination of positive and negative features of the financial states of the enterprise: absolute, normal, unstable crisis. Formulas for calculating the coefficient of reservation are given. The indicators that characterize the financial sustainability of the enterprise as well as the reserve capital functions are analyzed. Reference 1. Teslenko T.I. Reflection in accounting of formation and use of reserve capital. URL: http://economyandsociety.in.ua/ journal/14_ukr/136.pdf (in Ukrainian) 2. On Economic Societies: Law of Ukraine of September 19, 1991 No. 1576-XII. Verkhovna Rada of Ukraine. URL: http://zakon0.rada.gov.ua/laws/show/1576-12 (in Ukrainian) 3. About Joint-Stock Goods: Law of Ukraine of September 17, 2008 No. 514-VI. Verkhovna Rada of Ukraine. URL: http://zakon0.rada.gov.ua/laws/show/514-17 (in Ukrainian) 4. Belialov T.E. Financial stability of the enterprise and ways of its strengthening. International scientific journal "Internship". 2016. № 12 (22) (in Ukrainian) 5. Voskalo NM Problems of formation and use of reserve capital. URL: http://ena.lp.edu.ua/bitstream/ntb /2765/1/52.pdf (in Ukrainian) 6. Complex economic analysis of management activity: tutorial / A.I. Alekseeva et al. Moscow: KnoRus, 2011. 705 p. (in Russian) 7. Economic Analysis: tutorial / ed. prof. F.F. Butynets. Zhytomyr: PE "Ruta", 2003. 680 p. (in Ukrainian)
Keywords : reservecapital, analysis, financialstability, assets, functions, accountsreceivable