BUSINESS INFORM №2-2014

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

49

Section: Economics of Enterprise
UDC 336 663
Oleksandrenko I. V.
Methodical Approaches to Diagnostics of Circulating Assets of an Enterprise (p. 277 - 283)
The article is devoted to the study of theoretical and practical grounds of diagnostics of circulation assets. It identifies essence of circulating assets and their types. It shows main stages of diagnostics of circulating assets and systemises main tasks, which should be solved in the process of diagnostics. It specifies methods used in the process of diagnostics of the enterprise circulating assets. It identifies and shows the order of calculation of indicators of efficiency of use of circulating assets. Based on the proposed indicators of efficiency of use of circulating assets the article identifies methodical grounds of carrying out their factor analysis. The provided methods of conduct of a factor analysis of the circulating assets turnover ration allows finding out how growth (reduction) of components of circulating assets influenced the change of the effective indicator. Based on the results of diagnostics of circulating assets the article shows main managerial decisions that could be taken into account. The reflected theoretical and practical aspects of diagnostics are a foundation of conduct of diagnostics of property and the financial state of the enterprise in general.
Keywords: circulating assets, circulating funds, enterprise business activity, circulating assets turnover ration, circulating production assets, floating funds in circulation
Tabl.: 4. Formulae: 2. Bibl.: 10.

Oleksandrenko Iryna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Banking and Insurance, Lutsk National Technical University (75 Lvіvska Str., Lutsk, Volyn region, 43018, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 363

Download article (pdf) -

Reference to this article:
Oleksandrenko, Iryna V. (2014) “Methodical Approaches to Diagnostics of Circulating Assets of an Enterprise.” Business Inform 2:277–283.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster