ANNOTATION
ACADEMIC DISCIPLINE
"Enterprise Capital: Formation and Use"
Recommended for students pursuing the first (bachelor's) level of higher education.
The objectiveof the discipline is to develop knowledge and practical skills that enable an understanding of capital formation in post-industrial enterprise operations and the peculiarities of capital assessment using modern analytical tools. The knowledge gained from this discipline serves as a foundation for practical activities in economic, financial, and strategic business management, controlling, internal and external auditing, risk management in the real economy sector, and consulting.
Interdisciplinary connections.This academic discipline integrates a large number of basic concepts and techniques from general theoretical and specialized subjects such as "Enterprise Economics," "Statistics," "Introduction to Business Analysis," "Business Analytics in the Enterprise," and "Analytical Models and Methods in Enterprise Economics".
Teaching Methods and Learning Outcome Assessment Tools for the Course "Enterprise Capital: Formation and Use"
The result of training according to the academic discipline | Teaching methods | Diagnostic tools |
Code | Learning outcome |
1. | Knowledge: |
1.1 | the essence of the concepts "enterprise capital", "capitalization", "quality of capital", "structure of capital", "costs of capital"; management concepts of enterprise capital; characteristics of types of capital; the essence of the capital circulation process | lecture, class workshop, discussion | Presentation, quizzing, testing, case-study, trainings, control (modular) work, examination |
1.2 | content of capital formation processes; properties of the enterprise, as a form of capital organization; the essence and features of the practical use of capital structure concepts |
1.3 | methods and technologies of capital structure rationalization; analytical metrics for evaluating the results of the enterprise's capital consuming; technologies for factor analysis of enterprise capital | lecture,class workshop, analytical discussion,practical tasks and cases analysis |
1.4 | substantive differences in types of capitalization and methods of its provision; methods of evaluating internal (fundamental capitalization; analytical models of cost evaluation of the results of fundamental capitalization of the enterprise |
2. | Skills/abilities: |
2.1 | identify types of capital based on financial reporting data | lecture,class workshop, practical task, discussion, | Presentation, quizzing, testing, case-study, trainings, control (modular) work, examination |
2.2 | justify indicator systems for evaluating the results of capital formation according to various criteria |
2.3 | carry out a quantitative assessment of factors influencing the results of capital formation at the enterprise | lecture, practical task and cases |
2.4 | apply various methods to rationalize the capital structure of the enterprise | lecture, practical task and cases |
2.5 | analyze capital formation processes based on the formation of various indicator systems | lecture, practical task and cases |
2.6 | carry out financial modelling of the results of capital formation based on the use of statistical and mathematical methods | lecture,class workshop advanced discussion, practical task |
3. | Communication |
Acquiring next practical teamwork skills in the students | Class workshop, discussion, practical task and cases | Presentation, quizzing, testing, case-study, trainings, control (modular) work, examination |
3.1 | conveying information, ideas, problems, solutions, own experience and argumentation |
3.2 | the ability to work in a team - to take responsibility for achieving the set goal |
3.3 | communication on professional issues orally and in writing with participants in economic relations to ensure business growth and development |
3.4 | the ability to develop proposals for the elimination of identified deficiencies, errors, and deviations |
4. | Responsibility and autonomy |
demonstrate an understanding of personal responsibility and the ability to bear responsibility for making professional or managerial decisions or recommendations that may affect the company development | Class workshop, discussion, practical task and cases, discussion, presentation | Presentation, quizzing, testing, case-study, trainings, control (modular) work, examination |
4.1 | forming judgments that take into account social, scientific and ethical aspects |
4.2 | organization and management of professional development of individuals and groups |
4.3 | justify operational, tactical and strategic management decisions regarding the financial and economic aspects of the enterprise's development. |
4.4 | producing one's own practical ideas based on the principles of academic culture and integrity |
4.5 | ability to continue learning with a significant degree of autonomy |
4.6 | ability to independent and independent thinking |
Content of the discipline by topic
Topic 1: Economic logic of capital formation in business
Topic 2. Analytical models for assessing capital and the results of capital formation at the enterprise
Theme 3: Identification of capital according to the financial statements of the enterprise
Topic 3. Enterprise capital formation: rationalisation and efficiency
Topic 4. Evaluation and efficiency of the use of enterprise capital
Topic 5. Practical aspects of using methods of financial analysis of enterprise capital
Theme 6: Capital quality and methods of its assessment
Topic 7. Factor models of enterprise capital analysis
Topic 8. Practices of using statistical and mathematical methods in assessing the results of capital formation at the enterprise
Theme 9. Theoretical and methodological basis of enterprise capitalisation
Topic 10. Practical aspects of enterprise capitalisation assessment
Academic staff and their email addresses
Candidate of Economic Sciences, Professor Nataliia Shevchuk, shevchuk@kneu.edu.ua
Candidate of Economic Sciences, Associate Professor Vitaliy Tsarev, vitaliy.tsarev@kneu.edu.ua
Recommended information sources
1. Enterprise capital: formation and use. Study guide / G.O. Shvydanenko, N.V. Shevchuk and others. K. KNEU, 2012. 376 с.
2. Melnyk O. V. Capitalisation of enterprises: theory and practice: a monograph. Kamianets-Podilskyi: Publisher Pankova AS, 2020. 428 с.
3. Mendrul O.G. Enterprise value management: a textbook. KYIV: KNEU, 2011. 538 с.
4. Repina I.M. Assets of the enterprise: taxonomy, diagnostics and management: monograph. KYIV: KNEU, 2012. 274 с.
5. Shvydanenko G.O., Shevchuk N.V. Enterprise capital management: a textbook. KYIV: KNEU, 2007. 470 с.
Last redaction: 12.02.25