Margasova V. Management of a current capital and estimation of its influencing on a financial condition of enterprises (on the basis of food-processing industries of the Chernigov region)

Research object. Financial and economic relations at the industrial enterprises in managerial process by formation and use of a current capital.Research purpose. A substantiation of conceptual bases of development of a complex technique and toolkit of control of a current capital and an estimation of its influence on a financial condition of the enterprises.Research methods: the structural-logic analysis, historical, prognoses, economic-mathematical methods, comparisons, a method of the analysis and synthesis, an induction and deduction.Theoretical and practical results. The formulated and proved scientific positions, conclusions and recommendations enrich the theory and practice of management by a current capital, have powerful practical value for formation of a control system by a current capital at the enterprises of the food-processing industry.Novelty of the innovation. Such major results which define the contribution to development of a problem are received and characterise scientific novelty of work: for the first time the toolkit of optimisation of volumes and structures of a current capital for the enterprises of the food-processing industry, model of a complex estimation of influence of a control system by a current capital on a financial condition of the enterprises is offered on the basis of an integrated parameter of financial stability and classification of the enterprises concerning a level of financial risk; it is advanced: a complex control system of a current capital at the enterprises of the food-processing industry; algorithm of the automated calculation of the integrated system C++ for IВМ-compatible РС, that provides program-information support of system of operative management by a current capital at the enterprises; have received the further development: the theory of management of a current capital; it is allocated four basic schools of evolutionary development of the given theory; principles of the organisation of a control system of a current capital of the enterprises; a substantiation of strategy of management of a current capital.Level of adoption. Separate scientific results are entered into practical activities of the enterprises: The Open joint-stock company "Chernigov Lactescent plant" (reference № 3054 of 16.09.2004); The Open joint-stock company "Yasen" (reference № 358 of 21.10.2004); The Close Joint-Stock Company "Chernihiv liqueur-vodka plant "Chernihivska Horilka" (reference № 529 of 16.10.2003); The Open joint-stock company "The Chernigov macaroni factory" (reference № 483 of 28.10.2004), and also were used in education process of the Chernigov state institute of economy and management (reference № 101-08/1216 of 16.10.2003).Sphere of usage. Management of a current capital and an estimation of its influence on financial conditions of the enterprises of the food-processing industry.