production activities, ie, in transactions with banks and in terms of special funds, reserves and target financing from the budget. Circulation of businesses are in constant motion, moving from one stage to another circuit. [6. 83] From points Current Assets include funds circulation except finished products in stock.to the sources of working capital is divided into: 1) and equal to their own, 2) involved; 3) other. Classification of current assets is important, as it enables the company to determine the optimal composition and structure, needs and sources of working capital. From this largely depends on the financial position of the enterprise. The system of working capital based on certain principles. First, granting autonomy to enterprises rozporyad-tion, management of working capital. This means operational independence in the use of working capital. Second, determine the needs and the planned allocation of working capital for the individual elements and units. Implicit calculation of the optimal requirements for working capital, which would ensure the continuity of the production process, performance targets for the rhythmic work (development of standards and long duration of annual requirements)., The adjustment calculated and applicable regulations including requirements management, change : output, prices for raw materials, suppliers and customers; used forms of payment. Fourth, rational system of financing current assets. This means the formation of working capital from their own resources and raised funds in amounts that provide financial condition to normal. Fifthly, the control over rational deployment and utilization of current assets. This refers to the analysis of efficiency kruhooborotu funds are used to accelerate their rotation. [17, sec. 147 - 148] The need for working capital is calculated for each group to create inventories of stock and in operation. Due to the fact that the cost of little value and wearing items that are in operation, is accounted for net of depreciation, other costs charged to cost of production during the transfer from the operation. 1.3. Cost effectiveness Negotiable funds riznohaluzevyh enterprises in the country represent a significant portion of their material and financial assets., Rational and economical use of working capital entity has considerable economic importance. To evaluate the efficiency of working capital production plants use certain indicators, and to improve efficiency - the specific measures. (Fig. 1.2) [5, p .. 156] Effective use of working capital is characterized by their rotation speed, reversibility. Acceleration of turnover of these funds causes: first, increased production per unit cash operating costs of the enterprise, and secondly, the release of funds and thus create additional reserves to expand production. Turnover ratio (turnover number) is calculated by dividing cost of sales at current wholesale prices for the period to the average balance of c...
