Marusyak N. Operating capital of the industrial enterprise: shaping and using

3. Object – circulation of industrial enterprises of operating capital. Aim – scientific generalization of operating capital theoretical principles and working out practical recommendations as to their forming, replenishment, location and efficient application. Methods – dialectical cognition, abstraction, induction, deduction, statistical comparison, grouping, chain substitution and economicaland mathematical modeling. Results – theoretical foundations of operating capital have been expanded and new recommendations as to optimizing its formation and use in industrial enterprises have been worked out. Novelty - a new approach to determination of operating capital minimum volume for short-term financial investments have been substantiated, techniques efficiency assessing of operating capital use have been improved; the concept of operating capital and theoretical interpretation of its functions, sources of forming and replenishment priorities determination have got some further interpretation. Implementation – in activity Chernivtsy Regional State Administration, "Novoselutcya Furniture Mill №1", "Storozhynets integrated Furniture Mill"; in the process of instruction. Field – the manufacturing industry of Ukraine.