Bugai A. Formation and effective utilization of turnover assets at machine building companies

The thesis is dedicated to the problems of improving the process of accumulation and utilization of turnover assets at machine-building companies with the purpose of achieving the desired economic effect. We have revealed that the following aspects should be taken into account as sources of raising production and circulation assets while researching the economic nature of turnover means: legal, political and economic, manufacturing, financial and administrative aspects. We have also developed a classification of factors which influence the formation and use of turnover capital. The system of managing turnover capital at machine building companies has received special attention. We demonstrated the influence of the system of managing turnover assets on the economic efficacy of their accumulation and utilization at companies of the machine-building industry. In the research we develop a model of turnover capital circulation which allows establishing an expedient ratio between production and circulation, internal and external sources. Also, we have offered reasoned propositions concerning the centralization of production and goods inventories of certain companies in the region at one specialized organization. We have improved the methodological approach to the development and implementation of a scientifically grounded credit policy and offered an incentive system for employees regarding the optimization of accounts receivable volume at machine-building companies