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The Macroeconomic Analysis of Financing the Current Assets of Industrial Enterprises of Ukraine
Yurchyshena L. V., Krechko O. S.

Yurchyshena, Liudmyla V., and Krechko, Oksana S. (2020) “The Macroeconomic Analysis of Financing the Current Assets of Industrial Enterprises of Ukraine.” Business Inform 11:337–346.
https://doi.org/10.32983/2222-4459-2020-11-337-346

Section: Finance, Money Circulation and Credit

UDC 336.645.2

Abstract:
Current assets play an important role in the activity of enterprise, so it is necessary to ensure that they are provided with a sufficient amount of financial resources. Research of the present status and dynamics of current assets from the position of both directions of their investment and from sources of financing is important in improving existing management mechanisms. The article is aimed at an analysis of financing the current assets of industrial enterprises of Ukraine. The general components of current assets management are provided, on the basis of which the stages of further analysis are determined. The approaches of domestic scholars to the definition of concepts of «financing» and «current assets» are explored. The composition and structure of current assets are defined and their dynamics for the period 2015–2019 are analyzed. The structure of receivables is specified and the main type of receivables prevailing in industrial enterprises is defined. Calculations of the main indicators used for the analysis of current asset financing, and comparison with recommended values along with an analysis of their dynamics are performed. The importance of current capital for the successful functioning of enterprises and maintaining financial stability is substantiated. The aggregate balance of industrial enterprises for 2015–2019 is formed in order to assess the resources of financing the assets and changes in its structure are analyzed in dynamics. The structure of financing resources invested in current assets of industrial enterprises of Ukraine is calculated and analyzed. On the basis of the carried out research, the main problems of financing the current assets of industrial enterprises of Ukraine are allocated and measures to solve them are proposed. As a result, the importance of current assets in production and the need to choose appropriate resources for their financing are substantiated.

Keywords: current assets, financing resources, aggregated balance, dynamics analysis, receivables.

Fig.: 6. Tabl.: 5. Bibl.: 9.

Yurchyshena Liudmyla V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance and Banking, Vasyl’ Stus Donetsk National University (21 600-richchia Str., Vinnytsia, 21021, Ukraine)
Email: [email protected]
Krechko Oksana S. – Masters Student, Vasyl’ Stus Donetsk National University (21 600-richchia Str., Vinnytsia, 21021, Ukraine)
Email: [email protected]

List of references in article

Kosova, T. D., and Rohanova, H. O. Finansovyi mekhanizm upravlinnia oborotnymy koshtamy pidpryiemstv [Financial Mechanism of Working Capital Management of Enterprises]. Donetsk: Svit knyhy, 2013.
Hromova, A. Ye. “Finansovi resursy pidpryiemstv: teoretychni aspekty“ [Financial Resources of Enterprises: Theoretical Aspects]. Ekonomika. Finansy. Pravo, no. 3 (2015): 21-23.
Rohach, S. M., Hutsul, T. A., and Tkachuk, V. A. Ekonomika i pidpryiemnytstvo, menedzhment [Economics and Entrepreneurship, Management]. Kyiv: Vydavnychyi tsentr NUBiP Ukrainy, 2015.
Hromova, A. Ye., and Stetsiuk, V. O. “Mekhanizm orhanizatsii diialnosti finansiv pidpryiemstv“ [The Mechanism of the Organization of Activity of Finances of the Enterprises]. Problemy i perspektyvy innovatsiinoho rozvytku. Chernivtsi, 2016. 32-33.
Horovyi, D. A., and Maliar, V. Ya. “Suchasni problemy upravlinnia kapitalom pidpryiemstva“ [Modern Problems of Enterprise Capital Management]. Problemy aktyvizatsii rehionalnoi investytsiinoi polityky v suchasnykh umovakh, vol. 1. Dnipropetrovsk: DDFEI, 2013. 389-391.
Kovalchuk, N. O. “Osoblyvosti upravlinnia oborotnymy aktyvamy na vitchyznianykh pidpryiemstvakh“ [Features of Current Assets Management at Domestic Enterprises]. Naukovyi visnyk Bukovynskoi derzhavnoi akademii, no. 1 (2011): 99-106.
Kirdina, O. H. “Upravlinnia oborotnymy aktyvamy pidpryiemstv“ [Working Assets Management of the Enterprise]. Visnyk ekonomiky transportu i promyslovosti, no. 43 (2013): 133-137.
Brushko, G. V. “Metodolohichni osnovy upravlinnia oborotnymy aktyvamy“ [Methodological Bases of Current Assets Management]. Kultura narodov Prichernomorya. 2010. http://dspace.nbuv.gov.ua/bitstream/handle/123456789/54467/09-Brushko.pdf?sequence=1
Derzhavna sluzhba statystyky Ukrainy. http://www.ukrstat.gov.ua/

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