Abstract:

Relevance. In the context of survival of the majority of companies on the market today, the accounting and analytical aspects of the formation and effectiveness of the equity of organizations are crucial in the process of making financial, economic and organizational management decisions.Research objective: forming the accounting and analytical system of the organization’s own capital. Research methods: As a research toolkit, universal methods of cognition were used, such as dynamic, comparative, logical, functional, inductive and deductive, as well as specific research methods - analysis and synthesis, modeling, concretization and abstracting, grouping and others. Achieved results and significance of the research: the accounting and analytical system of equity of an economic entity and its subsystem are characterized; on the basis of the research, the concept of the accounting and analytical system of equity was developed, its elements are shown, their brief description is given.