Economic analysis of venture capital funds rate of return on venture activity
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 37, Issue 2
Abstract
The research deals with the topic of the analysis of venture capital funds’ rate of return on venture activity. The discovered venture capital funds have such a peculiarity as the involved investors of various types and concentrated financial resources, which lead to advantages in investing. Based on the analyzed scientific approaches to the evaluation of income rate met by various economic entities the paper determines the optimal indicators of such an analysis developed due to the article research. They are supposed to improve significantly the process of making decisions on venture capital investments. The author suggests to evaluate venture capital funds rate of return on venture activity by means of the basic four indicators usually employed for investment efficiency definition: net profit, internal rate of return, return period and return index. The research presents the examination of rates of return on venture activity of venture capital funds being controlled by a single asset management company. Thus, one can estimate not only the rate of return on venture activity, but also the efficiency of control taken by an asset management company.
Authors and Affiliations
O. V. Usatenko
Keywords
Related Articles
- EP ID EP285781
- DOI -
- Views 99
- Downloads 0
Account of foreign economic activity factor in determining the entity creditworthiness
The article is devoted to the development of methodology for assessing the level of credit risk of borrowers-legal entities. The authors analysed the current methodology for determining the credit risk size under active...
Classification of risks in the process of financial planning
The essence of the concept «risk» in the process of financial planning is studied. The classification of risks was conducted. The article provides the full enough and detailed system of classification of risks in the pro...
Accounting for inventories at enterprise as a component of information and communication system
The current trends in the formation of information and communication system in terms of the inventories as the most significant component of the assets of companies are researched in the article. The information and comm...
Analysis of improvement ways of creative accounting
The necessity of carrying out the research in the direction of finding out the ways to improve creative accounting is grounded. The existing approaches of researchers to eliminate the negative consequences of creative ac...
Method of accounting and approaches to tax optimization of income tax of entities
The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the origi...