Datsko K. Accounting and analytical support for management of current assets of the enterprise

The dissertation work is devoted to the research of theoretical, methodical and practical principles of the function of the registration- analytical providing of management with the circulating of enterprise assets system, based on the using of system approach. The work formed the conceptual foundations of accounting and analysis, which constitute knowledge base for management decisions aimed at improving the use of current assets. In particular, improving your management software current assets seen in the systematization of accounting data to calculate the optimal order size that will solve the problem of long accumulation of inventory by increasing the reliability of assessment ratios of the costs of acquisition and storage. In turn, improving the management of current accounts receivable by order through clarification of its monitoring and improvement of management tools in accounts receivable of use factoring as the most effective form of refinancing. Improving analytical maintenance of current assets made by systematizing stages of the analysis and improvement of methods of calculating financial ratios that characterize the efficiency of current assets and the development of methods of calculation of cost allowable size of individual groups of current assets.