Управління оборотними активами підприємства: теоретичний аспект

Abstract

The article deals with the features on management of current assets at the enterprise. The main goal and tasks on management of working assets of the enterprise are determined. Theoretical aspects of management of current assets of the enterprise are researched. Different approaches of domestic and foreign scientists to the definition on the economic essence of working capital are analyzed. The system on management of current assets of the enterprise is considered. The main directions on increasing the efficiency of using circulating assets on the enterprise in the modern conditions are systematized. The problems of t he necessity on planning of current assets on enterprises as an important condition of their effective functioning are highlighted in the paper. The advantages that the company can achieve in the case of ensuring effective management of its current assets is determined.