SYSTEMATIZATION OF DEFINITIONS OF THE CONCEPT OF "CAPITALIZATION"
The article analyzes different points of view on the concept of "capitalization". First of all, capitalization is seen as a process - the transformation of resources into a value that brings added value; transformation of incomes into enterprise capital; capital accumulation; attraction of resources in circulation; change in the form of capital. Also, capitalization is considered as a characteristic of assessing the value of existing capital, or as a method for assessing the value of an enterprise. The article highlights real and fictitious capitalization. The first is defined as the process of transforming value embodied in material and other real values into a source of value growth. False capitalization is associated with securities that are fictitious capital. It does not work directly in the production process and does not create additional value, but provides for its redistribution. The capitalization of production factors (the process of transforming resources into the value bringing in additional value), capitalization of the production process (the process of creating additional value), capitalization of production results (transformation of income into the capital of the enterprise) are allocated. Some researchers share the existing definition of the concept of "capitalization" into three groups: as a process, as a state and as a relation. Particular attention is paid to capitalization as a relation, first of all, as a relation to the ownership of capital, as well as the contradiction between the social nature of production and the private form of appropriation. Features of capitalization are considered depending on its level (scale). It is noted that. higher-level capitalization is greater than lower-level capitalization. It is considered that capitalization at a lower level depends on the success of the realization of the potential of economic entities, at the second level - from corporate relations between entrepreneurs and the rules for allocating resources between them, and on the third - how true the society defines its integral values. An analysis of the approaches to systematizing the concept of "capitalization" has shown that the vision of capitalization as a state, as a process and as a relationship is the most complex. Three groups of indicators are proposed that characterize the phenomenon of capitalization, respectively, as a state, process and relation.
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