Contemporary aspects of the methodology of the analysis of traveling assets in the enterprise management system

Abstract

The purpose of the study is to study approaches to the financial analysis of current assets and the efficiency of the use of the company's working capital in a theoretical and practical aspect, substantiation of the need to form a comprehensive approach before carrying out such a financial analysis in the enterprise management system. The scientific result of the study is the formation of a comprehensive approach to the financial anal ysis of the current assets of the enterprise and its important elements, which is relevant in the modern market conditions of the operation of the enterprise and includes the analysis of its dynamics, structure, turnover, financial cycle of operating activities, the impact of changes in current assets and their turnover on liquidity of assets and financial condition of the enterprise. The practical significance of this work is aimed at the use of this approach to the financial analysis of current assets and the use of working capital as a tool in the management system of the operational activities of enterprises to ensure the efficiency of their functioning and management. The possibility of economic transformation of the operational activities of agro-industrial complex enterprises in modern conditions to ensure the preservation of domestic producers and their activities in Ukraine has been considered.

Keywords

• current assets
• working capital
• enterprise
• management system
• financial analysis
• economic transformation