Management Methodology of the Own Capital for the Long-term Financial Sustainability of an Enterprise
Journal: Financial Journal
Year: 2018

The article is devoted to the search for ways to overcome the problem of distorting the assessment of the financial condition of an enterprise in the long-term aspect. The prospective essence of this problem in the sanatorium enterprises of the Crimea is connected with the consequences of overstating the value of non-current assets (and the corresponding amount of their own capital) for the formation of the annual financial result. The proposed instrument is repulsed from the original mechanism