ties of finished products to the enterprise. This normalized working capital. Other elements of working capital are called irregular. In the process of normalization of working capital define norms and standards of working capital. Normalization value of current assets is as follows., The correct definition of the standard working capital provides continuity and uninterrupted production process. Second, regulation of working capital enables efficient use of working capital for each enterprise. Thirdly, the right of the established norms of working capital depends on the plan of production, sales, profits and profitability. Fourth, comprehensive standards of working capital contribute to strengthening the economy, and minimize business risk. Rate of working capital in relation to raw materials and semifinished products purchased includes: transport of reserve time for acceptance, unloading, sorting, storing materials, technology stock, current (warehouse) stock; warranty (insurance) stock.stock is defined as the difference between being in the way of cargo from suppliers to customers and post run time of settlement documents and their clearance by the shipper and the banks handling the location of the provider and consumer. [17, sec. 151] If the raw materials delivered to the consumer before the arrival of payment documents (or these processes overlap in time), the vehicle stock is not established. Preparatory stock - this time for acceptance, unloading, sorting, storing materials.stock includes the time for preparatory operations (timber drying, grinding scrap, cutting out materials), unless they are part of the production cycle. Rate of technological stock is determined by concrete conditions of each enterprise and a period of preparatory operations. Current stock - floating rate funds in the stock of the current depends on the frequency and regularity of supply of materials, uniformity of consumption in production. What they often come to the consumer, the smaller will be the current stock. In the normal working capital, normally included average current stock of 50% duration interval between deliveries. The interval is determined based on supply contracts with suppliers or based on actual data on the flow of the previous period. [17, sec. 151 - 152] 2.2. Own sources and management of working capital, the minimum needs in current assets covered by such own sources: the authorized capital (fund), contributions from special revenue funds in the value of, targeted funding and target revenues (from the budget, sectoral and inter -budgetary funds), the gain constant liabilities. Companies that are in force, form the revolving funds from the budget, equity contributions of the founding members, contributions of foreign participants (for joint ventures), the proceeds from the issue of securities.funds are included in the statutory fund start-ups. [18, sec. 162] According to the sources of working capital divided into: own funds...
