Abstract

The object of the study is the economic efficiency of firms in the real sector of the economy, and the subject - the economic efficiency of the capital at their disposal in terms of the regulatory framework in Bulgaria. Through the application of the financial concept of capital and the theoretical concepts of economic efficiency, formulas and indicators are derived to measure the economic efficiency of the capital of firms in the real sector from this perspective. The practical significance of the knowledge of the economic efficiency of capital from the position of regulations is pointed out.