Tkachenko S. Management of cerkuleiting capitals to trade organization

Object of research: finance menedgment of cerkuleiting capital of trade enterprises in conditions of transforming economy Purpose of research: a theoretical substantiation and development of methodical approaches and recommendations by an effective estimation and management of a cerkuleiting capital during financing market transformations. Methods of research: system and statistic analysis, theoretical consolidation and comparison, economic-mathematical simulation. Theoretical and practical results: theoretical positions, methodical and practical recommendations. Novelty: necessity of delimitation of categories "scale of activity of the enterprise" and "scale of the enterprise", the differentiated specifications of a cerkuleiting capital depending on scale of activity is proved, it is offered to consider movement of means of trade enterprise by three variants; it is offered to consider at calculations of the reference of a cerkuleiting capital a stage of manufacture in activity of trade enterprises; Itis offered to include in addition in the sum of own cerkuleiting capital a difference between debtor and creditor debts; in analytical estimations of a parameter of creditor debts of trading enterprises to consider the sum of the bank credit and similar means of additional financing. A degree of introduction: Degree of introduction: results are entered into Open Company "Gorelik and Co" - firm "Ocean", Open Society "Optvirobtorg ", Management of the consumer market of the Kharkov Executive Committee of the City Soviet of People's Deputies. Sphere of usage: trade enterprises, educational process.