The category of invested capital and its classification

Subject. This article examines the essence and classification of the elements of the company's invested capital and analyzes various approaches to the definition of invested capital in order to identify their key characteristics and limitations. Objectives. The article aims to scientifically substantiate the identified features of the classification of invested capital, which can be used as the basis for the development of methods for analyzing and assessing the effectiveness of its use in order to ensure the growth of the company's value. Methods. For the study, I used systems and logical approaches, analysis and synthesis, and comparison. Results. Based on the analysis of various points of view of economists on the nature and purpose of invested capital, the article identifies its elements. This made it possible to formulate the author-developed definition of invested capital. The article also identifies additional classification features of invested capital, which meet the tasks of analyzing invested capital in the conditions of variability of the external and internal environment, and also help generalize all classifications of invested capital into a single classification model in the context of various characteristics. Conclusions. The proposed classification helps more comprehensively analyze the structure of invested capital and optimize its use in accordance with the strategic goals of the company. For a more complete disclosure of the structure of invested capital, it is advisable to apply the proposed extended classification according to various characteristics, which can ensure the construction of valuation models for various tasks of managing its optimal use.