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Реферат Working capital





Plan

economy monetary system asset

Introduction

. Theoretical foundations of current assets

.1 General characteristics of the company's current assets

1.2 Classification and principles of working capital in September

1.3 Cost effectiveness

. Planning requirements current assets

.1 Normalization of current assets and determine the need for them

.2 Own Resources formation and management of working capital in

.3 Indicators of the use of working capital in

. Using circulating assets and ways to speed up their rotation

.1 Provisions for current assets as security for business

.2 Ways to improve and accelerate the use of working capitallist of references



Introduction

of the theme: Every business, from its production and economic activity must have a certain amount of money. These financial resources the company buys on the market or in other businesses raw materials, fuel, pay electricity bills, pay their employees wages, bear the costs of development of new products, all of which constitutes an essential parameter entity, called "company's current assets. Under current market funds acquire particular importance. Because they are part of productive capital, which takes its value to the newly created product completely and returned to entrepreneur in cash at the end of each cycle of capital. Thus, working capital is an important criterion in determining the profits. Also, working capital is - an important part of the enterprise.availability of sufficient working capital enterprises optimal structure - a necessary prerequisite for its normal functioning in a market economy. It is also important to be able to properly manage working capital, to develop and implement measures that support the reduction in material production and acceleration of turnover of working capital. As a result of accelerated turnover of circulating funds is their release, allowing a number of positive effects. The activity of economic entities to create and sales are in the process of combining the basic production funds, convertible funds, and most work.of the process of production and commercial activity requires continuous investment in these items for their expanded reproduction. Unlike the fixed production assets Current Assets consumed in one production cycle and the cost is fully transferred to the cost of manufactured products. Thus a part in their real forms part of the established product and commodity becomes the form in which it will use the consumer.purpose of course work to develop scientifically-methodical, organizational ...


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