FINANCIAL CYCLE IN THE MANAGEMENT OF ENTERPRISES WORKING CAPITAL
Journal Title: Подільський вісник : сільське господарство, техніка, економіка - Year 2016, Vol 25, Issue
Abstract
Companies working capital management in today's economic environment has a number of specific features, the determination of which is an urgent task of financial management. Therefore, the aim of this research is to determine the nature of the relationship between the financial cycle as a key indicator of the results of business process management and enterprise two target indicators: return on assets and liquidity. The studies were conducted by monographic analysis of modern concepts of working capital management, as well as applied research financial aspects of the nature of this process in the real economy. On this basis, we can disclose the direction of improving the calculation of the financial cycle in accordance with International Financial Reporting Standards. As a result, it was found that the effective management of working capital is provided by economically sound financial performance, the calculation of which was revealed in the presented article.
Authors and Affiliations
L. Krasnolutska
Keywords
Related Articles
- EP ID EP201420
- DOI -
- Views 88
- Downloads 0
INFLUENCE OF VARIOUS RECIPES ON THE DIET OF NONMILKING COWS AND THEIR DESCENDANTS, THE MEATCLAD SIMENTAL OF THE NEW GENERATION IN CARPATHIAN REGION, BUKOVYNA
The study results for dry cows - nursing mothers hornless beef cattle symentalu new generation treated with different amounts of metabolizable energy nutritional diet for three months after the study roztelennya effect o...
IMPROVING OF COMPETITIVENESS ANALYSIS AND FINANCIAL DESTABILIZATION RISK OF A COMPANY
The article presents interesting and improved methods of business analysis, emphasizing on the bankruptcy risk prediction and comparative competitiveness estimation. The paper handles strategic, current and operative fin...
FEATURES OF FORMING OF THE PHOTOSYNTHETIC PRODUCTIVITY OF PLANTS OF SORTS OF KIDNEY BEAN ARE DEPENDING ON DEPTH OF SEEDING
The article reviews the researches results of the highly productive varieties of common beans, the photosynthetic formation productivity in the conditions of the Right-Bank Forest-Steppe. By the results of the researches...
THE ANALYSIS OF SOIL CONSOLIDATION BY CARTIPILLAR UNDERCARRIAGE OF CLAAS LEXION COMBINE HARVESTERS
The article focuses on issues of soil consolidation and such after-effect of soil consolidation as poor soil fertility and crop productivity. An analysis of literary sources on the issue was conducted. The characteristic...
THE TECHNOLOGY OF BUCKWHEAT GROWING AS A PLANTING FILLER
Today it is a task to farmers to increase buckwheat production by expanding areas of buckwheat cultivation in intermediate crops because after cutting and stubble crops - an important reserve increase gross grain product...