Kyryllova O. Circulating assets formation and their effective use in viticulture economies of Odessa region

Object of research: processes of formation and effective use of working capital vineyards Odessa area. Objective: To deepen the theoretical and methodological provisions to develop proposals and improve the formation efficiency of working vineyards in market conditions. Research methods: general (analysis, synthesis, comparison of statistical groupings, etc.) and special (abstract and logical, monographic, drawing, modeling, settlement and constructive, comparative and factor analysis, etc.). Scientific novelty: for the first time for a typical Vineyards processed forecast multifactor mathematical model of calculating the cost of a tab and care of young plantations, improved classification of current assets, the structure formation of working vineyards, methodical approach to the calculation of ratios of current methods of defining effectiveness indices working capital, methodical approach to forecast evaluation Vineyards own credit, had the further development of the concept of economic substance current assets, determine the degree of influence of specific characteristics of grapes on the cycle of working vineyards, provisions for expansion of output in certain types of working capital.