Критерії та показники ефективності формування оборотних активів підприємств роздрібної торгівлі

Abstract

Обґрунтовано систему критеріїв (достатність, оборотність, ліквідність і платоспроможність, прибутковість і ризик) і відповідних їм показників , що дозволяє комплексно і кількісно оцінювати стан і тенденції змін ефективності формування оборотних активів підприємств роздрібної торгівлі.

Circulating assets are the constituent of the enterprise's property. Their state and usage effectiveness is one of the main conditions for successful activity. High inflation rate, non-payments and other recessionary phenomena force enterprises to change their policy concerning circulating assets, search new managerial decisions as to aims of retail trade enterprises development, state of external surrounding. It stipulates for the necessity to work out some system of criteria and indices of the effectiveness of retail trade circulating assets formation, which would allow to take into account the peculiarities of enterprises development, as well as the external surrounding factors influencing this development. The aim of this article is to substantiate the system of criteria and indices of the effectiveness of retail trade circulating assets formation that will allow fully and quantitatively evaluate the condition and tendencies of this process changes at retail trade enterprises. The group of criteria (sufficiency, liquidity and paying capacity, rate of turnover, profitability and risk) and the corresponding system of indices which allows fully and quantitatively evaluate condition and tendencies of the effectiveness of circulating assets formation to be changed in retail trade enterprises is suggested, taking into consideration the aims of circulating assets formation managerial and main regulations of the effectiveness theory.