Managementul formării şi utilizării capitalurilor firmei [Articol]

Abstract

Capital is an essential condition for all business activities to be carried out in good conditions. For a good operation of the enterprise, it needs certain financial, material resources, which form its capital. The capital expresses all the material resources, which, in combination with the other factors of production, participate in obtaining goods and services in order to obtain a profit. The size of the internal sources depends on the self-financing capacity of the company. Own financial resources are formed on the basis of external contributions, internal contributions or self-financing. Thus, the equity capital includes all the capital belonging to the enterprise, ie the share capital and the reserves, profits and other funds constituted within the limit of the law or its own status. The capital increase is an accumulated source of own funds, but which has the character of external financing. The external contributions represent the contributions of the associates and the shareholders to the initial capital constitution and its increase during the financial year in case of its necessity.