The National Transport University Bulletin

Abstract

The article is devoted to the substantiation of the scientific and theoretical foundations and factors of influence in the management system of current assets at a modern enterprise. The object of the research is the processes of formation of circulating assets at the enterprise of the State Enterprise «Ukraerorukh» in the context of the study of tendencies to strengthen measures in the management system. The purpose of the work is to deepen, based on the analysis of the formation of circulating assets at a separate enterprise, the scientific and theoretical foundations and the development of proposals for the management of circulating assets in modern economic conditions. Research method – theoretical and analytical substantiation of the processes associated with the management of current assets at the enterprise. The task of ensuring stability in all processes and activities that are important at the enterprise is an indispensable condition for its effective functioning, in which the working capital plays a decisive role, that is, that part of the enterprise's assets that create its necessary material basis. In the article, based on a more in-depth study of the basic scientific and theoretical foundations and analytical calculations on the movement of circulating assets for individual structural elements at the enterprise of the State Enterprise "Ukraerorukh", a number of measures are proposed to manage the circulating assets of enterprises in modern economic conditions in the context of maximum consideration of possible factors and associated risks due to the influence of the internal and especially the external environment. The authors provide their own definition of the category "current assets". The results of the article can be used by domestic enterprises, regardless of the industry to which they belong, in the system of current financial planning and budgeting and in developing financial strategy. Forecast assumptions about the development of the object of study - the search for new management measures and the introduction of a method of optimizing financial decisions, which involves the implementation of a comprehensive model of cash settlements.

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