Напрямки підвищення ефективності управління оборотними активами підприємства
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Дата
2022
Автори
Булат, Галина
Bulat, Halyna
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено актуальні проблеми організації ефективної системи управління оборотними активами підприємства враховуючи галузевий аспект та зарубіжний досвід.
The article examines the current problems of organizing an effective system of current assets management of the enterprise, taking into account the industry aspect and foreign experience. Current assets of any enterprise are a complex economic category in which many theoretical and practical aspects are intertwined. Therefore, the organization of an effective system of their management is one of the most important issues facing modern managers. First of all, the management of current assets of the enterprise is aimed at their formation in the necessary and sufficient amount at the lowest cost, as well as to improve the efficiency of their use. This problem is especially relevant for companies where a large share of funds is concentrated in current assets, such as construction The construction industry is important economically and socially for the functioning of the entire economic system in the country. Construction companies create a large number of jobs and are consumers of products in many sectors of the economy. Therefore, the state of the construction industry directly affects economic growth or economic downturn in Ukraine. A special feature of construction is the implementation of a long operational process that requires special funding and proper organization of the management system of its current assets. Management of current assets should be considered as a complex process that involves the following tasks: accelerating the turnover of current assets; formation of the optimal amount of working capital that provides a continuous operating process; improving the composition and structure of current assets; increasing the competitiveness and solvency of the enterprise.
The article examines the current problems of organizing an effective system of current assets management of the enterprise, taking into account the industry aspect and foreign experience. Current assets of any enterprise are a complex economic category in which many theoretical and practical aspects are intertwined. Therefore, the organization of an effective system of their management is one of the most important issues facing modern managers. First of all, the management of current assets of the enterprise is aimed at their formation in the necessary and sufficient amount at the lowest cost, as well as to improve the efficiency of their use. This problem is especially relevant for companies where a large share of funds is concentrated in current assets, such as construction The construction industry is important economically and socially for the functioning of the entire economic system in the country. Construction companies create a large number of jobs and are consumers of products in many sectors of the economy. Therefore, the state of the construction industry directly affects economic growth or economic downturn in Ukraine. A special feature of construction is the implementation of a long operational process that requires special funding and proper organization of the management system of its current assets. Management of current assets should be considered as a complex process that involves the following tasks: accelerating the turnover of current assets; formation of the optimal amount of working capital that provides a continuous operating process; improving the composition and structure of current assets; increasing the competitiveness and solvency of the enterprise.
Опис
Ключові слова
система управління, факторний аналіз, оборотні активи, структура капіталу, фінансові ризики, політика фінансування, management system, current assets, capital structure, financing policy, financial risks, factor analysis
Бібліографічний опис
Булат Г. Напрямки підвищення ефективності управління оборотними активами підприємства / Г. Булат // Modeling the development of the economic systems. – 2022. – № 2. – P. 19-23.