Nykonovych G. Analysis and control of circulating assets of trading enterprises.

Dissertation is devoted to research of theoretical and methodological aspects on improvement of analysis and control of circulating assets in the conditions of market economy. Conceptual positions of organization and method of accounting, analysis and control of financial economic activity of business entities. Certainly criteria and aspect of forming a complete accounting, analysis and control of circulating assets in the conditions of application of the computer informative systems. Offered various ways of attending the analysis and control of circulating assets of trading enterprises, algorithm of optimization of their volume and structure in the direction of it's integration into informational and analytical control operational system of circulating assets, which has a high efficiency of reaching high analytical procedure -controls, organic combination of methodical receptions of operative, retrospective and perspective (prognosis) analysis and control. It is recommended to the relation on whichbasis decision was made, increase the level of control at the trading enterprises and efficiency of managing circulating assets.