ОБОРОТНІ АКТИВИ ПІДПРИЄМСТВА: СУЧАСНИЙ ПІДХІД ДО УПРАВЛІННЯ
CURRENT ASSETS OF THE ENTERPRISE: A MODERN APPROACH TO MANAGEMENT
Сторінки: 262-265. Номер: №3, 2020 (282)
Автори:
ГОНЧАР О. І.
Хмельницький національний університет
GONCHAR O.
Khmelnytskyi National University
DOI: https://www.doi.org/10.31891/2307-5740-2020-282-3-44
Надійшла / Paper received: 07.05.2020
Надрукована / Paper Printed : 05.06.2020
Анотація мовою оригіналу
Обґрунтовано підхід до управління оборотними активами підприємства на основі визначення ключових завдань управління окремими елементами оборотних активів, а також оптимізації обсягу їх основних елементів. Визначено сучасні моделі оптимізації обсягу запасів, дебіторської заборгованості та грошових коштів як основних видів оборотних активів.
Ключові слова: оборотні активи, запаси, дебіторська заборгованість, грошові кошти, поточні фінансові інвестиції.
Розширена анотація англійською мовою
The purpose of the article is to build an approach to the management of current assets of modern enterprises, based on the management of their individual elements. А brief description of the work performed. Current assets are an important part of the company’s resources, play an important role in the operation of the enterprise. The current activity of the enterprise is inextricably linked with current assets, which are the driving force of its production, sales and other activities. Given the current challenges of the economy, changing economic conditions, global and national crises, an important issue for every company is to optimize its core business and rational use of available resources. The article is based on the study of scientists’ approaches to the interpretation of the essence of current assets management, substantiation of the peculiarities of their management and identification of elements of the current assets management system, as well as building a system of current assets management tasks in terms of current assets. Conclusions on the work. Some elements of current assets management (inventory management, receivables and cash management) in the framework of achieving the objectives, as well as models for optimizing the volume of individual elements of current assets to improve their efficiency. Taking into account the defining aspects of management of each type of current assets, their common feature was singled out: the need to optimize the volume of individual elements of current assets in order to achieve the objectives of their management. The use of modern optimization models will facilitate the process of formation of current assets, provide a choice of the most appropriate type of policy for the formation of current assets, as well as increase the efficiency of their use.
Key words: current assets, inventories, receivables, cash, current financial investments.
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