ANALYSIS AND MANAGEMENT OF OWN CAPITAL WITHIN THE AGRICULTURAL ENTITIES

Elena NIREAN, Boris COREȚCHI* Universitatea Agrară de Stat din Moldova *Universitatea de Stat din Moldova

Abstract

Any entity, in order to operate in the best possible conditions, must have capital liquidity to deal with its assumed obligations and its close maturities, thus ensuring its short-term financial equilibrium. At the same time, however, it must also act towards making some investments to facilitate its further development, in which case the problem of medium and long-term needs financing arises. Therefore, it is always necessary to seek to adapt the means of financing to the needs of financing. As a result of the economic activity, the entity, normally, manages to increase the value of its own capital. If its size is reducing, it is important to examine the causes that led to the negative trend of reduction. Keywords: own equity, economic efficiency, handling rate, financial return.