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

Kateryna Andriivna Bukrina


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.


Keywords


analysis; investments; circulaton of current assets; borrowings; trade enterprises; management

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References


Bilyk, N. D. (2007). Financial analysis. Kyiv: KNEU.

Blank, I. A. (2004). Fundamentals of financial management. Kyiv: Elga:Nick.

Golovko, V. I. (2006). Financial and economic activity of the enterprise: control, analysis and safety. Kyiv: CNL.

Ermasova, N. B. (2008). Financial management. Moscow: Yurait Publishing.

Omelianovich, L. O. (2006). Financial management. Donetsk: Don SUET.


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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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