CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS

oleh: N. Kuprina, I. Chernenko

Format: Article
Diterbitkan: Odesa National University of Technology 2018-04-01

Deskripsi

<span>In the article the concepts and categories of nature of the categories "current assets", "working<br /><span>capital", "current funds" have been examined and investigated the relationship between these categories<br /><span>and approaches to classification of current assets of enterprise that are presented in the publications of<br /><span>domestic and foreign scientists. The have been investigated analysis of composition, structure and<br /><span>dynamics of the working capital of an enterprise and its separate elements were made for four years,<br /><span>which is invested in its current assets based on the data of food industry enterprises of Odesa region.<br /><span>Estimation of the effect of turnover of enterprise working capital invested in accounts receivable and<br /><span>reserves on liquidity of current assets has been was made. The ways of increasing efficiency of current<br /><span>assets use in PLC “Odesaconditer” were proposed.</span></span></span></span></span></span></span></span><br /><br class="Apple-interchange-newline" /></span>