RESOURCE POTENTIAL IN ENTERPRISE’S CAPITAL COST ESTIMATION


Shatalova T.N., Aivasyan S.V.

The article deals with key role of resource potential in the structure of enterprise’s capital. The special features of such categories as “resource potential” and “production potential” are revealed. The methodological principles of enterprise’s capital estimation taking into account material and organizational factors of production are justified in the article.

Tatyana N. Shatalova, Director of Development Department of Master’s Preparation of Samara Academy of State and Municipal Management; Satenik V. Aivasyan, senior lecturer of Economics and Accounting Department of Samara Academy of State and Municipal Management.


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