The analysis of sources formation and investment circulation of current assets of trade enterprises

Abstract

Introduction. In today's crisis conditions, it is necessary to ensure the effective management of a trade enterprises, its liquidity, solvency and profitability. This can be achieved through the management of formation and investment of сirculaition of current assets.

Purpose.The purpose of this article is to conduct an analysis of the sources formation and investment circulation of current assets of trade enterprises.

Method (methodology).The theoretical basis of the research are the works of scientists on the formation and investment circulation of current assets of trade enterprises. The following research methods have been used in thearticle: monographic method (for  the analysis of scientific publications on the management of circulaition of current assets), the method of economic analysis (for the analysis of the circulaition of current assets sources, determination of the investment efficiency of selected areas at trade enterprises).

Results.The main sources of formation of current assets are determined. The direction of investment circulaition of current assets in the enterprises under study are analysed. The obtained results are the basis for solving practical problems by improving the efficiency of formation, investment and management of overall circulaition of current assets of trade enterprises.