Оборотні активи в системі управління підприємства: сучасні аспекти обліку, аналізу та аудиту

• Дата: 2021
• Автори: Купріна, Н. М., Ступницька, Т. М., Баранюк, Х. О., Величко, О. М.
• Формат: Стаття
• Мова: Ukrainian
• Опубліковано: Odesa National University of Technology 2021
• Онлайн доступ: //journals.ontu.edu.ua/index.php/fie/article/view/2040
• Назва журналу: Food Industry Economics

Relevant in modern conditions for the effective functioning of enterprises is to determine the areasof management of its current assets, which have a large share in the total assets and the lack of ownsources of funding, which negatively affects the financial condition of the enterprise.  Effective management of the object of activity of any enterprise begins with a qualitative economicanalysis, which forms its directions, the choice of tools and methods in connection with the identified negative and positive trends on the basis of the existing system of indicators, and analysis of the state, structure ,dynamics, efficiency of current assets of the enterprise and its elements is not possible without such a management tool as the financial analysis. A methodical approach to the financial analysis of current assets ofthe enterprise has been proposed, which includes not only the analysis of the state, structure, dynamics,efficiency of current assets of the enterprise as a whole, but also the analysis of the state, structure, efficiency of use of current assets inventories,(including productive stocks, work in progress, finished goods),receivables, cash and current financial investments, as well as the duration of the financial cycle of the enterprise and the ratio of receivables and payables.It has been substantiated that the management of current assets of the enterprise is not possiblewithout such management tools as financial analysis, management accounting and special purpose audit,which, in our opinion, are based on the classic management functions - analysis, accounting and control,and are not possible without effective planning and such a partial management function as monitoring.