The Sector-Specific Features of Composition and Structure of Current Assets of Enterprises
Journal Title: Бізнес Інформ - Year 2016, Vol 6, Issue
Abstract
The article is concerned with identifying the impact of sectoral affiliation of enterprises on both the composition and the structure of their current assets. Difference between the concepts of «composition of current assets» and «structure of current assets» has been displayed. A selection of the individual sectors of the domestic economy has been carried out for conducting on this base a study on both the composition and the structure of current assets. Both the composition and the structure of current assets of enterprises have been analyzed and compared in terms of the industry sectors of the national economy. An influence of the sectoral factor on both the composition and the structure of current assets of enterprises has been identified. The sector-specific features of establishing the composition of current assets has been clarified. The structural features of current assets that are specific to the sectors of the domestic economy have been identified.
Authors and Affiliations
Bohdan Siurkalo, Yaroslav Ryabets
Keywords
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