If as criterion for determination of size of a gain of own capital to choose achievement of the minimum normal level of coefficient of security of stocks with own sources of formation of Kob = 0,6, the necessary gain of own capital will be determined by a formula:
The carried-out work showed that the accounting of own capital at the enterprise is organized not rather in detail. For improvement of a financial position and improvement of system of accounting of the analyzed enterprise it is possible to recommend the following actions:
Differentiation of the reserve capital in the account and balance found a wide circulation in world practice. So, in many countries to each of types of resources there corresponds separate article of balance. Specification of articles of balance by separate types of resources, on the one hand, increases analyticity of balance, with another strengthens control of education and use of means of the specified sources.
The increase in own capital at the calculated size can be carried out as a result of accumulation or preservation of retained earnings for primary activity with considerable restriction of its use on the non-productive purposes, and also as a result of distribution of net profit in the reserve funds formed according to constituent documents.
Considering value of information on structure and structure of own capital for the analysis of ability of the enterprise to self-financing, it is necessary to provide its disclosure in explanations to the report the external user had opportunity to make the necessary decisions.
Besides disclosure of information on the size of net assets and the reasons of its change in comparison with the previous period, explanations to the balance sheet have to contain information on separate components of own capital and their dynamics.