Dubjej J. Recreation and optimization of circulating assets structure of machine-building enterprises

The dissertation defines the peculiarities of composition, structure and circulation of current assets at engineering enterprises; the definitions of current assets and current assets reproduction are grounded; the conceptual approach to controlling reproduction and optimizing the structure of current assets in the context of machine-building enterprises of strategic development area is developed. The dissertation provides a generalized view on the practice of current assets formation; the estimation of turnover and efficient use of current assets is given; the sources of their reproduction are analyzed. Methodological approaches to the coordination of current assets funding sources reproduction with the areas of their accommodation are elaborated, the comprehensive evaluation of current assets management effectiveness in the context of sustainable operation of enterprises is grounded; me-thodical approaches to the valuation of inventory, pricing of finished goods at machine-building enterprises and risk management of receivables are improved.