A Classification of Material Circulating Assets in the Management System of Enterprise

Bìznes Inform. 2018;12(491):288-296

 

Journal Homepage

Journal Title: Bìznes Inform

ISSN: 2222-4459 (Print); 2311-116X (Online)

Publisher: Research Centre of Industrial Problems of Development of NAS of Ukraine

Society/Institution: Research Centre of Industrial Problems of Development of NAS of Ukraine

LCC Subject Category: Social Sciences: Commerce: Business

Country of publisher: Ukraine

Language of fulltext: Russian, English, Ukrainian

Full-text formats available: PDF

 

AUTHORS


Harkusha Nataliia M. (Candidate of Sciences (Economics), Associate Professor, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade)

Rudenko Inna V. (Candidate of Sciences (Economics), Associate Professor, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade )

EDITORIAL INFORMATION

Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 6 weeks

 

Abstract | Full Text

The article is aimed at researching the methodological bases for classifying the enterprise’s material circulating assets. It is specified that the efficiency of management of current material assets is significantly influenced by the existence of a scientifically based classification, which enables more thorough organization of accounting, carrying out analysis, planning and forecasting, identifying certain correlations in their kinds, sources of formation and accounting their influence on the results of operating activity of enterprise. On the basis of studying of works of domestic and foreign scholars, and also considering the available in practice classifications as to material working assets of enterprises, the most typical signs of classification are allocated and the current approaches to definition of new ones are studied. Based on the peculiarities of management of this type of assets, the authors systematize, generalize and supplement the classification of material circulating assets. The variety of these classification characteristics creates objective preconditions for increasing the level of validity of managerial decisions in the current difficult economic conditions.