INFORMATION BASIS FOR THE ASSESSMENT OF THE EQUITY CAPITAL OF ECONOMIC ENTITIES IN UZBEKISTAN

Аннотация

ion, generalization, and comparative theoretical interpretation. In addition, the scientific basis of the article is international information from the research of scientists in domestic and foreign scientific publications. Discussions and results The economic activity of an enterprise is characterized by a set of indicators reflecting the process of formation and use of its financial resources, and its assessment according to financial statements is a classic way of assessment. Its implementation includes the following stages: 1. Assessment of the state of own funds of economic entities. 2. Assessment of the structure and dynamics of the economic entities' own funds. 3. Assessment of the causes of the immobilization of the economic entities' own funds. 4. Assessment of the efficiency of using the equity capital of business entities. 5. Determination of reserves for income growth and balance sheet liquidity due to the rational use of own funds of business entities. www.wsrjournal.com 1 6 8 Volume-26_Issue-3_April -2024 World scientific research journal Having studied various educational and methodological materials on improving approaches to assessing the effectiveness of the equity capital of business entities, we came to the conclusion that it would be advisable to identify the following main areas for approaches to assessing the effectiveness of the equity capital of enterprises. All business entities strive to improve their economic situation by improving their financial results. Company plans contain a specific set of goals and are developed for the short, medium and long term. By controlling the dynamics of economic indicators, it is possible to determine the direction of an enterprise's development and manage this development in accordance with their target plans. The financial condition of an enterprise is a set of indicators reflecting its ability to repay its debt obligations. Financial activity covers the processes of formation, movement and preservation of the company's property, control over its use. One of the priorities in assessing the financial condition of equity is to assess the financial situation of the organization and identify opportunities for capital increase, the ability to ensure steady profit growth and pay off its obligations on time. The assessment of the effectiveness of the state of equity capital begins with a study of the state of its property: an assessment of the composition, structure, placement and use of economic assets and sources of their formation (liabilities) according to the balance sheet. To do this, a comparative analytical balance sheet is compiled, in which the items of the balance sheet asset (assets) are grouped according to the degree of increase in liquidity, and the sources of asset formation – according to the urgency of the onset of obligations. According to the comparative analytical balance sheet, the change in the amount of funds available to the organization, i.e. the balance sheet currency, is estimated by comparing the indicators at the beginning and end of the analytical period. It is advisable to compare the rate of change in the balance sheet currency with the rate of change in revenue and profit (according to Form No. 2). It is believed that the outpacing growth rates of revenue compared to the growth rates of balance sheet assets reflect the rational use of the organization's funds. The assessment of the liquidity of the balance sheet consists in comparing funds by asset, grouped by their degree of liquidity and arranged in descending order of liquidity, with liabilities grouped by maturity and arranged in ascending order of maturity. All assets of the company, depending on the degree of liquidity, that is, the rate of conversion into cash, can be divided into several groups: - The most liquid assets A1 – amounts for all items of cash that can be used to perform current calculations immediately. This group also includes those short-term financial investments (securities) that can be equated to money. - Fast–selling assets A2 - accounts receivable. The liquidity of these assets varies and depends on subjective and objective factors: the qualifications of the www.wsrjournal.com 1 6 9 Volume-26_Issue-3_April -2024 World scientific research journal company's financial workers, relationships with payers and their solvency, and the conditions for granting loans to buyers. - Slow–selling assets A3 - article of section II of the asset "Reserves and costs", with the exception of the article "Expenses of future periods", as well as the article "Long-term financial investments". - Hard–to-realize assets A4 - assets that are intended for use in economic activities for a relatively long period. This group can include articles I of the asset section of the balance sheet "Long-term assets". To compare with the components of the company's assets, the liabilities of the balance sheet, taking into account the maturity dates, are divided into the following gro