ated and applicable regulations including requirements management, change: output, prices for raw materials, suppliers and customers; rational system of financing of working capital, ie the formation of working capital from their own resources and raised funds in amounts that provide the normal financial state e nterprises; rational control over the deployment and use of working capital, ie, analyze the efficiency of circulation of funds that are used to accelerate their rotation. [15, c. 285] objectives of working capital management company are: assessment of current assets of the company; identifying the need for different types of current assets (working capital rationing); analysis of major trends (working capital turnover, return on working capital, etc.) ; study and numerical calculation of the basic factors on the value of circulating capital, the need for them and their reversibility; identify, study and use of reserves efficiency of working capital; provide comprehensive information for management decisions. Working capital management should ensure the search for compromise between the risk of loss of liquidity and efficiency.is reduced to solve two important tasks:
. Ensuring solvency. The company, which has a sufficient level of working capital, may face the risk of insolvency. p align="justify">. Ensuring an acceptable volume, structure and profitability of assets. It is known that various different levels of current assets differently affect the earnings. For example, high levels of production and inventory accordingly requires significant operating costs, while diverse range of finished products can further enhance sales volumes and increase revenues.decision is concerned with determining the level of funds, accounts receivable and inventory, should be considered as a position of profitability of this type of assets and positions of the optimal structure of current assets. Value analysis of current assets is that it is an instrument of effective working capital management company. [14, c. 312] The availability of sufficient working capital enterprises optimal structure - a necessary prerequisite for its normal functioning and financial stability in a market economy. Lack of sources of working capital resulting in underfunding of economic activities and financial difficulties. The presence of extra sources of working capital in the company promotes the creation of excessive stocks of commodity-material values ​​are, distraction of working capital from commercial trade, and reduce liability for purposeful and rational use of both its own and borrowed funds. In svoyucherhu effectiveness of the organization and management of circulating capital depends on the level and consistency of processes orhanizatsiynosti analysis of circulating capital in the previous period, working capital planning, monitoring implementation and management decisions for how to improve working capital. br/>
