Goroviy D. Management of the Working Capital Movement at the Enterprise

Object of research: a working capital of the industrial enterprises; the purpose of work: development of theoretical positions, a substantiation and development the methodical approaches and practical recommendations for management of a working capital movement at the enterprise; the technique of research and the equipment: methods of the comparative analysis, theoretical generalization, statistical methods of dynamics research and variation, the financial analysis; forecasting of dynamics series, methods of expert estimations, hedgings, budgetings, multicriteria (vector) optimization; theoretical and practical results: the classification of a working capital movement risks with the attribute "display of a working capital dynamics" is offered; the methodical approach for minimization the risks of a working capital movement, based on the use of a multicriteria (vector) optimization method; the technique of the organization the working capital movement management on the basis of use the technology of budgeting; the system of special functions of the working capital movement management is advanced; the structure of a working capital of the enterprise with the help of introduction the new classification attributes "under the groups of the account " and " under the form"; practical value of the received results allows to use modern methods and models of the working capital movement management in complex and logically in practical activities of enterprises and organizations that gives them a toolkit for acceptance the scientifically proved decisions on improvement and increase of efficiency of such management; the subject and the degree of introduction: the elaborations are introduced into practical activities of Open joint-stock company "Hydropryvid", Open joint-stock company "Kharkov electrohardware factory", State Factory "Kharkov state instrument-making factory named after Т. Shevchenko"; sphere of use: practical activities of enterprises, educational process.