Nazarenko Y. Сapitalization of Ukrainian enterprises in the context of gross value added and hidden assets

The object of study - the phenomenon of capitalization of Ukrainian enterprises. The purpose of the study is to develop and substantiate the theoretical and methodological and applied principles of capitalization of Ukrainian enterprises in the context of value added and hidden assets. General scientific and special research methods are used in the work: analysis, comparison, generalization and synthesis, system analysis, statistical analysis, mathematical modeling, factor analysis. Scientific and practical results - a new concept of "public value of the enterprise" is proposed, improved: the definition of "hidden assets" and "capitalization", the idea of the structure of the capitalization management system. Received further development: substantiation of the benefits of using gross value added as one of the main indicators of enterprise activity, the "golden rule of economics", theoretical principles of management balance, the provision of institutional support for tax instruments to increase capitalization. Within the hypothesis that the assessment of the capitalization of enterprises on the basis of the income approach is greater than on the basis of the cost due to the use of hidden assets, a methodological approach to their assessment is proposed. Degree of implementation: Odessa Regional State Administration (reference № 01.1-27 / 670 dated 04.04.2019), Department of Economic Policy and Strategic Planning of the Odessa Regional State Administration (reference № 10182 / 02.2-14 / 88 dated 15.01.2019) , Odessa Regional State Administration (reference № 01.1-17 / 2529 dated 29.12.2020). Sphere of use - the economy of enterprises.