Pan L. Sources of replenishment and effective use of current assets of industry (on the examples of light industry of Ukraine)

The object of research is the light industry of Ukraine. The thesis aims consist of disclosing essence of current assets, profound analysis of their real condition and use in the light industry of Ukraine, definition of sources of their formation and on this basis - development of the scientific recommendations concerning improvement of the working order of mobilization of assets and their effective use in conditions of transformation of economic system. At research the receptions such as grouping, comparison, system analysis, correlation analysis, economic and mathematical modeling were used. The essence, structure of current assets concerning conditions of transformational economics is specified in a view of new theoretical and methodological aspects of an economic nature of these assets in different patterns of ownership; the features of financing sources formation of current assets are opened depending on the organizational-legal forms of management and patterns of ownership, that intently infl uences upon updating of current assets. The application offers optimum models in current assets management and direction of organization system of current assets are proved with the purpose of maintenance of their effective utilization; the technique of the estimation of effectiveness usage of current assets is advanced which allows to intensify the control of their use and sources of their formation. The basic results of research are implemented into the economic practice by the Kyiv the light industry enterprises "Yunost", "Ukraine" and are used in educational process of the students training of Kyiv National Economic University.