Theoretical and practical approaches to the formation of equity for the development of entrepreneurial activity

The article is devoted to the methodology of formation and optimization of the company's equity. In a market economy, the financial stability of the firm, depending on the financial condition, is one of the most important factors in the life of the firm and the development of entrepreneurial activity. A positive financial condition determines the competitiveness of the company in the market. It also helps in cooperation with creditors in the financial aspect. The financial condition demonstrates the ability of the organization to Finance activities with its own funds, as well as to manage them rationally in relations with other persons. Therefore, the goal of any company – to maintain a stable, stable financial condition and profit. The most important for the development of the company is the formation and increase of equity capital. The article deals with various methodological approaches to the formation of the company's equity. The traditional position of equity formation and its optimization is found in accounting, as well as in the special economic literature. However, in the study of different approaches to determining the final result of financial and economic activities of the company, such interpretation raises serious objections. The initial stage of capital formation management of the company is to determine the need for the required amount. Optimization of the total capital requirement of the company is achieved by various methods, which eventually allow to achieve a positive result of the company. The article focuses on the areas in the field of ensuring the adoption of operational management decisions on the choice of sources of financing of economic activities of firms from the position of ensuring a sufficient level of solvency and improving the efficiency of capital use. The main stages of the optimization process of the capital of the company