Theme 9. Analysis of sources of financing of assets - Diagnostic of enterprise

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Theme 9. Analysis of sources of financing of assets 9.1.Economic content and importance of analysis of sources of financing of assets. Evaluation of the structure and dynamics of sources of assets financing . Sources of financing (formation) of assets are a combination of rights of owners and obligations of the enterprise. The composition and dynamics of sources of financing of assets directly determine the stability and financial independence of the enterprise. In analyzing the composition, structure and dynamics of liabilities, an assessment is made of: the composition of liabilities; dynamics of the total amount of liabilities and their components; structure of liabilities and its dynamics. The capital of any enterprise is represented by two components: Capital = Owner’s equity + borrowed capital. When analyzing capital, it is necessary to determine: