Demchenko T. Account, analysis and estimation of circulating assets (on the example of industrial enterprises of pharmaceutical industry).

Dissertation is devoted to the deepening of theoretical questions and subsequent development of practical principles of accounting, analysis and estimation of circulating assets of pharmaceutical industrial enterprises and illumination of their role in the system of reformation of book-keeping in Ukraine. The results of the conducted research are: deepening of economic essence and interpretation of such economic categories as "assets", "circulating assets", "current assets"; an improvement of the theoretical ways to the classification of circulating assets through a selection and addition of classification signs, that inherent pharmaceutical industry; determination of methodical tool of choice and carrying an estimation of circulating assets; selection in a separate group the prepared products and production with the purpose of estimation and most acceptable methods in relation to their evaluation for pharmaceutical industrial enterprises, typical correspondences of accounts with the recommendations inrelation to their analytical accounting; deepening of classification of debts receivable with the purpose of its estimation, order and account of hopeless debt on a separate sub-account, recommendations in relation to the analytical accounting and form of roll register; grounding of design of estimation of market value of enterprise, welfare of shareholders, choice and application of estimation of circulating assets; improvement of economic analysis of efficiency of the use of circulating assets; development of multivariable economic mathematical model of determination of efficiency of use of circulating assets on pharmaceutical industrial enterprises; the use of recommendations on improvement of accounting and analysis of circulating assets on the basis of application of modern computer technologies.