Sevast'yanov R. Increase of efficient use of current assets at the enterprizes of metallurgical complex.

The dissertation investigates the problems of efficient use and planning of current assets at the enterprise under strong competition and instability in external environment. The basic tendencies of current assets structure change in Ukraine are determined. The nature and the essence of the current assets are investigated as well as the major factors that affect their structure and the nature of their emerging are specified. The efficiency management of current assets that tends to increase in the transition economy is proved. This fact resulted from improvement of managerial and methodical grounds that form the current assets and the control over the reserves. The world experience of the current assets administration is generalized and the analysis and planning concept applied to the current assets is developed. In order to estimate the effect of the turnover over the sales profitability the research contains the indicator of the arc and point elasticity of sales according to the turnover. The methodof estimation the current assets efficiency backed up with graphic material and mathematics calculations is also developed. The scheme of the control of materials and supplies inventories is optimized. The basic results of work were practically applied to teaching the following subjects "Management of company's resources", "The internal economic structure of company's management". The results were also applied to practical work of a company.