Food Industry Economics

ISSN-print: 2411-4111
ISSN-online: 2312-847X
ISO: 26324:2012

CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS

DOI: 10.15673/fie.v10i1.863 (eng)

  • N. Kuprina
  • I. Chernenko

Аннотація | Повний текст: 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.

Ключові слова:

  • current assets, working capital, current funds, flow assets, reserves, accounts receivable, monetary funds, liquidity of current assets.