BUSINESS INFORM №12-2018

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

41

Section: Economics of Enterprise
UDC 658.132.2–028.6
Harkusha N. M., Rudenko I. V.
A Classification of Material Circulating Assets in the Management System of Enterprise (p. 288 - 296)
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.
Keywords: material circulating assets, characteristics of classification, reserves, risk, liquidity.
Tabl.: 1. Bibl.: 32.

Harkusha Nataliia M. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Rudenko Inna V. – Candidate of Sciences (Economics), Associate Professor, Lecturer, Cyclic Commission of Economics, Management and Administration, Kharkov Trade and Economic College of Kyiv National University of Trade and Economics (202 Klochkivska Str., Kharkiv, 61045, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 2

Download article (pdf) -

Reference to this article:
Harkusha, Nataliia M., and Rudenko, Inna V. (2018) “A Classification of Material Circulating Assets in the Management System of Enterprise.” Business Inform 12:288–296.

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 | 70 |

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