Roganova G. Financial mechanist of the enterprises’ current assets management

The Object: the process of management circulating assets enterprise The Purpose: the development of the theoretical positions, methodical basis and practical recommendation on improvement of the financial mechanism of management circulating assets enterprise. The Methods: horizontal and vertical analysis of the reduced balances, tabular, graphic, benchmark analysis of the factors of the estimation of the circulating assets, coefficient analysis, buildings –up of correlation matrixes, linear regression. It Is Offered: the methodical approach of inter-farm comparative analysis speakers own circulating assets on base of the determination integrated renking by ranking the amount of the places on quotient renking; scientifically-methodical approach to standertization of the circulating assets production-trade jewelry enterprise by method of the direct calculation; scientifically-methodical approach to adaptation of specifics spare production-trade enterprise jewelry sphere to undertaking combined ABC-XYZ- analysis. The Sphere of the use: the enterprises of the jewelry sphere.