Shvydka O. Management of enterprise’s working capital (according to the materials of milkmaking enterprises of Ukraine)

Processes of providing an effective activity of enterprises in the modern conditions of menagement. Theoretical substantion and development of methodical principles and practical recommendations in relation to forming and development of effective control system by a working capital on the milkprocessing enterprises of Ukraine. System of scientific and special methods, methods of comparison, analysis and synthesis, simulation, etc., that form systemstized approach, methods of statistical comparisons, factor analysis, selective inspection and grouping, methods of benchmarking, and ekonomic-statistic analysis, prognostication and simulation of development of enterprises. The three-dimensional model of managing system by a working capital enterprise is built using financial, strategic and time orienting points, element, process and management components are defined, a vector is set and the separate levels of development are selected that enabled to open up an essence of management by working capital as object-process systems; methodical principles of analysis of the level of management efficiency are offered, according to the formed groups of indexes on every stage of operating cycle and after the components of the management system. Recommendations about increasing the efficiency of the use of working capital of an enterprise and forming and improvement of management system by it on the basis of simulation of development of management system by a working capital. Domestic milkprocessing enterprises and educational process.