COMPREHENSIVE DIAGNOSTICS THE EFFICIENCY OF THE ENTERPRISE'S CAPITAL MANAGEMENT SYSTEM

Abstract

The study is devoted to the theoretical and methodological principles of comprehensive diagnostics the efficiency of the capital management system, which is critically important for ensuring the sustainable functioning of the enterprise in modern conditions. The purpose of the study is the theoretical substantiation and development of a comprehensive methodology for diagnosing the efficiency of the capital management system of the enterprise, which involves a combination of classical financial analysis with modern approaches to ensure the adoption of sound management decisions aimed at increasing the market value and financial stability of the enterprise. Based on the analysis of scientific approaches, an author's model of comprehensive diagnostics is proposed, which involves the consistent implementation of analytical procedures. The work emphasizes that traditional indicators of financial analysis remain the foundation for diagnosing the efficiency of the capital management system of the enterprise. They provide the main information base regarding the capital structure, the level of financial risk and the ability of the enterprise to generate profit. Particular attention is paid to determining the role of EVA as a universal indicator that reflects the real economic benefit and the ability of the enterprise to generate added value in excess of the costs of invested capital. It is proven that the use of EVA complements traditional financial indicators and contributes to a deeper assessment the impact of operating, investment and financial decisions on the market value of the enterprise. For depth analysis of the factors impact on the profitability of enterprise's capital, it is proposed to use the Dupont multifactor model, which allows to identify functional areas that require the most attention. The need to include the assessment of ESG factors in the diagnostic process, which corresponds to global trends in sustainable development and investment attractiveness of the business, has been established. The proposed methodology can be used by enterprises to improve the capital management system and ensure sustainable development in the face of modern economic challenges.