Lysa E. Current Capital Management of an Industrial Enterprise

Object of research: the process of working capital management at an indus-trial enterprise. Subject of research: theoretical foundations, methods and instruments ensur-ing effective working capital management at an industrial enterprise. Methods of research: system analysis, method of abstraction, economic and mathematic modeling, case-studies, extrapolation. For the first time introduced: the methodical approach to estimating the size of lost profit resulting from the enterprise's having accounts receivable. Improved: the definition of working capital, methodical approaches to the optimization of the size of turnover means and the system of indicators of working capital use efficiency. Further developed: organizational and methodical provision of norm-setting for turnover means, methodical approaches to calculation of liquidity ratios basing on the structure of turnover means of an enterprise. Scope of use: machinery-building and metal-working enterprises.