THEORETICAL ASPECTS OF DETERMINATION OF ESSENCE OF THE CURRENT CAPITAL
Journal Title: Международный научный журнал "Интернаука" - Year 2018, Vol 2, Issue 3
Abstract
The Article considers the theoretical essence of the company’s current capital. Indicated that for the national economy, the term "current capital" is relatively new, more familiar and used was the term "negotiable remedies", which became active in the legislative and regulatory acts in the business. New economic realities require new approaches to the definition of this economic category. Based on the analysis of the scientific publications of famous domestic and foreign economists highlighted three approaches to understanding the economic category of "working capital". Also clarifies the definition of the current capital in the legislative acts of Ukraine. In particular, considered his coverage in the Commercial code of Ukraine, the National accounting standards and the International accounting standards. As a result of the conducted research is substantiated and the definition of the current capital of the enterprise.
Authors and Affiliations
Svitlana Zagorujko
Keywords
Related Articles
- EP ID EP593931
- DOI -
- Views 103
- Downloads 0
SIMULATION OF STOCHASTIC PROCESSES GRANULE FORMATION HUMIC MINERAL FERTILIZERS IN FLUIDIZED BED
A mathematical model of a continuous process of granule formation of humic-mineral composites with desired properties in a fluidized bed using a model of fuzzy sets using MatLab environment
THE DEVELOPMENT OF SOCIAL CAPITAL AND ECONOMIC BEHAVIOR OF PERSONNEL UNDER THE INFLUENCE OF CULTURAL CHANGES
The article discusses the impact of cultural changes on the development of social capital of enterprises and economic behavior of the staff. Determined that the cultural component can Orient the staff on the indicators o...
DISCOURSE ANALYSIS IN THE STUDY OF SOCIO-CULTURAL CITY IDENTITY OF FINNO-UGRIC REPUBLIC
The article deals with the use of the discourse analysis method in the study of city identity, the relevance of the application of this method to the study of abstract concepts is substantiated. The article analyzes loca...
WAYS TO IMPROVE MANAGEMENT COSTS
Investigated cost management in enterprises, ways and means of reducing costs.
RESEARCHES OF THE POTENTIAL OF UKRAINE
Article is devoted to research of the sphere tourist and recreational services identified factors that slow down the development of tourism and recreation industry. The above are some aspects in the creation of favorable...