Berzhanir I. Formation and the efficiency of using circulating assets of enterprises of distillery AIC sub-complex

Object of research: background and objective laws of the formation and use of working capital enterprises distillery AIC sub-complex Vinnytsia region. Objective: to deepen theoretical and methodological approaches to improve the development and effective use of working capital enterprises distillery AIC sub-complex in market conditions. Methods: Analysis and Synthesis, comparative performance, system analysis, statistical comparison, grouping, chain substitutions; logical generalization. Scientific novelty: the first time developed a forecast of a multifaceted mathematical model of the impact of key factors on the profitability of working distilleries; improved methodological approaches to the analysis of sufficiency and efficiency of working capital, classification of current assets, gained further development of the theoretical interpretation of the economic essence of working capital, the conceptual foundations of working capital of enterprises of distillery AIC sub-complex, methodical approaches to the regulation of working distilleries.