The main purpose of research is the improvement of theoretical-methodical aspects and development of practical recommendations in relation to the analysis of socio-economic efficiency of forming and using current capital in management of pharmaceutical enterprises. The process of forming and using current capital of pharmaceutical enterprises is the object of the research. Theoretical-methodical and applied aspects of analysis of socio-economic efficiency of forming and using current capital in enterprise's management is the subject of the research. Methods of research: induction, deduction, abstraction methods and formal logics, synthesis, comparing, grouping, method of averages, time series, table and graphical methods; detailing, elimination; formalizing, modeling, Mamdani-type unclear logical conclusion. Scientific novelty of the results obtained lies in the improvement of theoretical-methodical aspects and development of practical recommendations in relation to the analysis of socio-economic efficiency of forming and using current capital in enterprise's management taking into account its particular branch features. Basic grounds of scientific novelty lie in the following: for the first time the results have been obtained as follows: conceptual basis for association of social and economic constituents of analyzing efficiency of forming and using current capital of enterprises, which specifies organization and method of analytical research, promotes efficiency of managerial decisions. The issues have been improved as follows: methodical aspects of analysis of efficiency of forming and using current capital by determination the groups of indexes of economic constituent (sufficiency, profitability, risk) and social constituent (quality, availability), that provides the complexity of analysis of efficiency of forming and using current capital in the management by enterprises; the order of realization the analysis of socio-economic efficiency of forming and using current capital in accordance with the aims of management and taking into account internal of particular branch features, that allows to determine grounded optimum composition and structure of current capital, formulate suggestions in relation to the increasing the efficiency of its forming and using; theoretical -methodical approach to the analysis of socio-economic efficiency of forming and using current capital by elaborating the model of analysis of socio-economic efficiency for the strategic managerial decision-making, which foresees prognostication of basic indexes of forming and using current capital; methodical aspects of prognosis analysis of socio-economic efficiency of forming and using current capital of pharmaceutical enterprises based on the system of Mamdany-type unclear logical conclusion, that allows to promote rationality of managerial decision-making. The following issues undergone further development:determination the essence of concept "current capital" as aggregate of the resources, invested in current assets which in the motion are able to provide continuity of enterprise's operating activity and achievement of economic and social effect, that allowed to set properties of current capital as the object of analysis and source of providing the analysis of socio-economic efficiency of enterprise's functioning; theoretical grounding the necessity of procedure of estimation and taking into account the particular branch features of enterprise's functioning during the realization of analysis of efficiency of forming and using current capital with the purpose of providing the rational management by managing subjects. Implementation extent: research results have been experimentally approved and implemented into the practice of Central District Pharmacies - branches of Enterprise of municipal property of region "Pharmacy", used by Managerial Branch on the questions of municipal property of Mykolaiv region in elaborating regional program of developing pharmaceutical enterprises. Research results have been found application in the educational process of Petro Mohyla Black Sea State University.
