RATIONALE FOR THE WAYS OF IMPROVING THE EFFICIENCY OF CURRENT ASSETS IN AN ENTERPRISE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 1
Abstract
The paper investigates theoretical aspects of management of an enterprise’s working capital, reviews stock management as an integral part of the system designated for day-to-day management of working capital, provides an analysis of the stock management process stages, of the efficiency of existing stock management models in the enterprise, provides a rationale for the areas with a potential for increasing the efficiency of inventory management of the enterprise, lays out a methodology for assessing the creditworthiness of debtors, proposes a grouping of debtors according to the criteria for assessing their financial status and recommendations as to the terms of cooperation with debtors on matters of repayment.
Authors and Affiliations
D. V. Kabachenko, V. A. Tarasenko
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