, including: share capital, share capital, additional capital is invested, other additional capital, surplus, retained earnings, earmarking; liabilities, short-term bank loans, current long- term debt obligations. We know that quite a number of objective reasons (inflation, output growth) in the enterprise's always a need for additional working capital. Because the company uses borrowed money: banking and commercial loans, bond loans. Along with bank loans sources of working capital may also be commercial loans of other companies and organizations that are issued as loans, promissory notes, trade credits, advances. Companies also use investment tax credits, that is temporarily deferred tax liability. For the investment tax credit company enters into an agreement with the Tax Administration; attracted additional sources, which include: accounts payable for goods, works, services, and ongoing commitment to advances received, payments to the budget, payments, insurance payments, with remuneration of members, other current liabilities, provisions for doubtful debts, charitable and other income [11, sec. 389] The order of the formation of a current asset in the business depends on ownership, the basis for the functioning of the enterprise, its specific organizational structure and other factors. Dimensions and enriching their own floating funds annually in the financial plan. However, the size of their current assets that are fixed by now, is not constant.financial condition of the enterprise depends on how quickly the funds invested in assets, converted to real money. The most important indicators of economic activity - income and the volume of sales - are directly dependent on the speed of rotation of working capital.of rotation of working capital is important for stability of the financial condition of the company, due to three main reasons:
The speed of rotation of funds depends on the annual turnover for the company with a small amount of working capital, but uses them effectively, could do the same turnover as a company with more funds, but with less speed;
Reversibility associated with the relative size of cost reduction which reduces unit costs;
Accelerating the turnover of this or that stage cycle costs (for example, reducing time spent on materials in stock) to accelerate the turnover leads to other stages.system of management of working capital based on the following principles : granting independence to disposal companies, working capital management, ie operational independence in the use of working capital; identify needs and planned allocation of working capital for individual elements and units, ie the calculation of the optimal requirements for working capital, which would ensure the continuity of the production process, performance targets for the development of norms rhythmic work of long duration and annual requirements); adjustments calcul...
