The economic essence of circulating assets of the enterprises at the present stage of economy’s development of Ukraine
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
The article studies the approaches to the definition of the category of "current assets", considers the historiography of this category and proposes the author's definition of current assets, which ensures the formation of an adequate perception of aggregated information by business entities and the construction of a theoretical basis for further study of current assets as an economic category. An indispensable condition for the effective economic activity of the enterprise is the availability of current assets, which, together with the labor force, is the most important element (factor) of production. Insufficient provision of the company with working capital paralyzes its activities and leads to deteriorating financial position. The purpose of the work is a brief review of the treatment of domestic and foreign scientists regarding the economic essence of current assets and their differences from working capital and working capital in order to develop a generalization definition of this category. Methods of research in accordance with the purpose of the study were used general scientific methods: analytical method, method of generalization in monitoring the positions of scientists. The generalization of the above provides an opportunity to assert that the comprehensive theoretical study of the category of working capital, the correct understanding of its essence are of great practical importance. The generalization of the above gives the opportunity to assert that the comprehensive theoretical study of the category of working capital, the correct understanding of its essence are of great practical importance. Subsequent studies are related to the classification of objects to negotiable or irreversible. This necessitates the division of resources into separate categories, which is needed to ensure that the perception of aggregated information is understood by its users. Proper classification of information simplifies the work of an analyst through providing important, specific information. Classification and grouping of data leads to an understanding of dependencies, so the classification should take into account certain interests and be expedient when answering a certain question.
Authors and Affiliations
Mykhailo Anatoliiovych Shum, Oleksii Volodymyrovych Moskaliuk
Keywords
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