Derkach T. Formation and efficiency of using current assets at grain warehouses

The object of the investigation is process of formation and using of the current assets at grain warehouses. The aim of the investigation is to ground theoretical and methodological peculiarities and to work out recommendations concerning the improvement of economic efficiency of current assets at grain warehouses. Methods of the research are theoretical generalization, analysis, synthesis, abstract-logical, monographic, cross-correlation-regressive analysis, economic-mathematical modeling, grouping, economic and statistical, graphic method. Theoretical and practical results of the research are determined by the opportunity of implementation of scientific results and recommendations concerning the improvement of economic efficiency of current assets at grain warehouses. Scientific novelty: a methodical approach to the prediction of the duration of current assets at grain warehouses has been worked out; the system of management by current assets on the rationing basis and internal controls over their use, taking into account the peculiarities of production and farming activity at grain warehouses has been proposed; the measures of management over accounts receivable of grain warehouses have been determined in the thesis. Results of our investigation are applied in the Chief department of agrarian and industrial development of Cherkassy region state administration, in productive activity of grain warehouses in Cherkassy region, in educational process of SSS Agrotechnical college of Uman National University of Horticulture.