Abstract: one of the key tasks of assessing the effectiveness of using own sources of financing business is the study of relevant indicators. At the same time, the effective use of sources of financing is characterized by a stable excess of income over expenses, free maneuvering of funds and their efficient use in the process of current (operational), investment and financial activities.
A company is an association of individuals and / or legal entities to achieve common goals, to carry out joint activities and to form an independent subject of law – a legal entity that has its own charter, which allows participants to be and consider themselves as a whole, with rights, privileges and obligations.
Most often, enterprises are organized in the form of a public joint-stock company (PJSC), less commonly, a non-public joint-stock company (AO). In a private corporation, most of the shares are held by a narrow group of shareholders, a family or one owner. The peculiarity of a corporation in the form of a limited liability company (LLC) is that in the event of bankruptcy and insolvency, it is liable for its obligations only with the property of the corporation, and not with the property of its owners. However, each company faces the problem of the formation and use of its own sources of financing and this does not depend on its legal form. Most often, in scientific publications devoted to this problem, such categories as “financial resources”, “equity” and “sources of financing” are not distinguished. Also, insufficient attention is paid to the transformation of financial resources into company capital.
Keywords: financial resources; sources of financing; financial management; profit; company capital