BUSINESS INFORM №2-2014

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54

Section: Accounting and Auditing
UDC 336.115:658.153
Rohanova H. O.
Improvement of Classification of Enterprise Circulating Funds (p. 308 - 313)
The goal of the article lies in revelation of possibilities of increase of efficiency of managing enterprise circulating funds by means of improvement of their classification features. Having analysed approaches of many economists to classification of enterprise circulating funds, systemised and supplementing them, the article offers grouping classification features of enterprise circulating funds. In the result of the study the article offers an expanded classification of circulating funds, which clearly shows the role of circulating funds in managing enterprise finance and economy in general. The article supplements and groups classification features of enterprise circulating funds by: the organisation level, functioning character, sources of formation and their cost, and level of management efficiency. The article shows that the provided grouping of classification features of circulating funds allows exerting all-sided and purposeful influence upon indicators of efficiency of circulating funds functioning and facilitates their rational management in general. The prospect of further studies in this direction is identification of the level of attraction of loan resources by production enterprises for financing circulating funds.
Keywords: circulating funds, classification, organisation, functioning, sources, cost, efficiency
Fig.: 5. Bibl.: 11.

Rohanova Hanna O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, National University of Food Technologies (68 Volodymyrska Str., Kyiv, 01033, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Rohanova, Hanna O. (2014) “Improvement of Classification of Enterprise Circulating Funds.” Business Inform 2:308–313.

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