Визначення оптимального обсягу віртуального капіталу підприємства

Abstract

В статті наведені методичні рекомендації щодо визначення оптимального обсягу віртуального капіталу підприємства. В роботі наводиться як безпосередньо методика проведення такої оцінки з її детальним обґрунтуванням, так і у якості прикладу проводиться розрахунок такої привабливості на базі трьох промислових підприємств м. Харкова.

Economic relationes keep away from times when only material reachings of the enterprise had certain cost, after all in modern economy the non-material resources (the virtual capital) have also own cost.However for today the complex join of the virtual capital composites in a uniform category was not considered yet and the determination of such capital optimum volume was not conducted, as its excessive amount is also menacing for the enterprise because of its low liquidity during the crisis times. It stipulates an urgency and expediency of the presented research. The methodical recommendations for the enterprise virtual capital optimum volume determination are presented in the article. It is offered in the work the construction of optimising model due to the such volume of virtual capital determination at which the enterprise will receive maximum profitability of the virtual capital, maximum value of its synergy coefficient, the minimum cost of the involved capital and the greatest possible liquidity of the enterprise. The such model calculations are conducted by a multicriteria optimisation method. It is presented in the work both the technique of such estimation carrying out with its detailed justification, and an example of such calculations appeal on the basis of three industrial enterprises in Kharkov. The offered technique of the virtual capital optimum volume determination on the basis of four indicators of activity of the enterprise optimisation allows to receive such outcome which will ensure a maximum response from use of the virtual capital and will keep its minimum cost, a considerable synergy for join with other aspects of the capital and sufficient value of liquidity for the enterprise.