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Formation of an information and analytical base for assessing the efficiency of capital use: Russian and international aspects

The article presents methodological approaches to the formation of a reliable information and analytical base for assessing the use of capital, focused on the requests of external stakeholders and internal management of the organization. On the basis of a critical analysis and generalization of conceptual domestic and international approaches to determining the essence of an enterprise’s capital as an accounting and analytical category, its functions and components, its sources of formation and directions of use in modern business conditions are supplemented and clarified. A comparative analysis of the features of disclosure of information about capital and its elements in Russian and international financial statements is carried out. A multifactorial model for assessing the efficiency of capital use and the impact of external and internal factors on the return on capital has been developed.