Eroputova O. Methods of planning and regulation of the current assets on machine-building enterprises

The paper is devoted to the methods of planning and regulation of current assets on machine-building enterprises with the purpose to increase the efficiency of the material assets' usage. The necessity of further development of theoretical issues, modern domestic and foreign experience of planning and regulation of current assets at the large joint-stock companies (which have a lot of subsidiaries within Ukraine) is considered. The study is based on the analysis of the sources, structure and factors of current capital and its costs according to the fixed and current assets. It allows to regulate a current assets' structure within the large joint-stock companies. The author analyses current assets to expose of tendencies of the volume and structure of the assets in the preplanned period and its influence on financial stability and efficiency of the capital. Taking to the account a correlation between own and loan funds the stages of capital structure's improvement are developed. It provides effective proportion between the indexes of financial profitability and financial stability of enterprise, which its maximises enterprise's market value