Cu privire la esenţa şi clasificarea capitalului[Concerning the essence and classification of capital]

Determining the capital requirement is a procedure for sizing it for a determined period of time in order to efficiently carry out the activity of the entity. An overvaluation of the requirement generates additional costs in interest, commissions, penalties, but also a slower circuit with negative influence on the final result. Underestimating the loss is due to loss of business due to lack of capital, as well as additional costs of emergency supplies. Based on this, the authors in this article emphasized the study of the capital essence as an economic category, the review of the different approaches and classifications exhibited in the works of the scholars from the country and abroad in order to establish correctly and reasonably the mechanism and the necessity to finance entities.