CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS
In the article the concepts and categories of nature of the categories "current assets", "workingcapital", "current funds" have been examined and investigated the relationship between these categoriesand approaches to classification of current assets of enterprise that...
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| Datum: | 2018 |
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| Hauptverfasser: | , |
| Format: | Artikel |
| Sprache: | Englisch |
| Veröffentlicht: |
Odesa National University of Technology
2018
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| Online Zugang: | //journals.ontu.edu.ua/index.php/fie/article/view/863 |
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| Назва журналу: | Food Industry Economics |
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Food Industry Economics| _version_ | 1856543626233905152 |
|---|---|
| author | Kuprina, N. Chernenko, I. |
| author_facet | Kuprina, N. Chernenko, I. |
| author_sort | Kuprina, N. |
| baseUrl_str | |
| collection | OJS |
| datestamp_date | 2018-07-14T08:48:16Z |
| description | In the article the concepts and categories of nature of the categories "current assets", "workingcapital", "current funds" have been examined and investigated the relationship between these categoriesand approaches to classification of current assets of enterprise that are presented in the publications ofdomestic and foreign scientists. The have been investigated analysis of composition, structure anddynamics of the working capital of an enterprise and its separate elements were made for four years,which is invested in its current assets based on the data of food industry enterprises of Odesa region.Estimation of the effect of turnover of enterprise working capital invested in accounts receivable andreserves on liquidity of current assets has been was made. The ways of increasing efficiency of currentassets use in PLC “Odesaconditer” were proposed. |
| first_indexed | 2025-07-22T19:36:20Z |
| format | Article |
| id | oai:ojs.pkp.sfu.ca:article-863 |
| institution | Food Industry Economics |
| language | English |
| last_indexed | 2025-12-02T15:20:08Z |
| publishDate | 2018 |
| publisher | Odesa National University of Technology |
| record_format | ojs |
| spelling | oai:ojs.pkp.sfu.ca:article-8632018-07-14T08:48:16Z CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS Kuprina, N. Chernenko, I. In the article the concepts and categories of nature of the categories "current assets", "workingcapital", "current funds" have been examined and investigated the relationship between these categoriesand approaches to classification of current assets of enterprise that are presented in the publications ofdomestic and foreign scientists. The have been investigated analysis of composition, structure anddynamics of the working capital of an enterprise and its separate elements were made for four years,which is invested in its current assets based on the data of food industry enterprises of Odesa region.Estimation of the effect of turnover of enterprise working capital invested in accounts receivable andreserves on liquidity of current assets has been was made. The ways of increasing efficiency of currentassets use in PLC “Odesaconditer” were proposed. Odesa National University of Technology 2018-04-03 Article Article application/pdf //journals.ontu.edu.ua/index.php/fie/article/view/863 10.15673/fie.v10i1.863 Food Industry Economics; Vol 10 No 1 (2018): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ Food Industry Economics; Том 10 № 1 (2018): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ Food Industry Economics; Том 10 № 1 (2018): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ 2312-847X 2411-4111 en //journals.ontu.edu.ua/index.php/fie/article/view/863/847 Авторське право (c) 2018 Економіка харчової промисловості |
| spellingShingle | Kuprina, N. Chernenko, I. CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS |
| title | CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS |
| title_full | CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS |
| title_fullStr | CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS |
| title_full_unstemmed | CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS |
| title_short | CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS |
| title_sort | current assets of the enterprise: theoretical and practical aspects |
| url | //journals.ontu.edu.ua/index.php/fie/article/view/863 |
| work_keys_str_mv | AT kuprinan currentassetsoftheenterprisetheoreticalandpracticalaspects AT chernenkoi currentassetsoftheenterprisetheoreticalandpracticalaspects |