ency of improving the use and cost of working funds is quite large, since they affect all the parties to the industrial and business enterprises. br/>
Conclusions
the normal functioning of every company needed working capital, representing cash used for purchase now circulating funds and funds turnover. Current Assets, ie, material resources as opposed to fixed assets used in one production cycle, and their cost is transferred to the product immediately and completely. For objective evaluation of current assets at the present stage of economic development should apply a system of indicators: indicators of turnover, performance materials consumption expenditures, liquidity ratios, performance of investments in accounts receivable, your return on assets. Using these figures the economy will be able to fully analyze the efficiency of using circulating assets and based on it seek to increase their use. The availability of sufficient working capital enterprises optimal structure - a necessary prerequisite for its normal functioning and financial stability in a market economy. In turn, the 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.of working capital provides a range of positive effects:
Production is at a lower cost of working capital;
Released material resources;
Accelerating revenue in the budget allocations from the profit; Improve the financial situation of enterprises, because the financial resources released as a result of accelerated turnover of excess funds, they remain to the end of the year before the company and can be happily used (profitably invested). Thus, an important issue for enterprises is to ensure the preservation of working capital. While financial planning is important to determine the possible presence of excess or shortage of working capital at the end of the scheduled period.amount is expected urivnyuyetsya availability of their own company's current assets at the end of the planned period of its aggregate demand for current assets . If demand exceeds the planned amount of their circulating capital, shortages in their own working capital. Companies who have committed a lack of working capital, can eliminate it from their own and temporarily by borrowed funds, choosing the optimal structure to raise funds.main purpose of asset management businesses, including working capital, is to maximize return on invested capital while providing stable and adequate solvency. Moreover, these problems to some extent opposed to each other. Thus, to maximize your return funds should be invested in various working and non-curre...
