Kaminsky S. Cash conversion cycle management in trade

This work generalizes theoretical approaches, related to defining the core of cash conversion cycle within commercial enterprises. Organizational-economic mechanism of cash conversion cycle management essence was uncovered. Methodical approaches to modeling the cash conversion formation within commercial enterprises were developed, and the place of a cash conversion cycle within general financial balance system, was defined. We researched the state of cash conversion cycle management within Ukrainian trade enterprises. Created assumptions, connected to cash conversion cycle influence, on different aspects of enterprise financial management. In order to increase effectiveness and improve the mechanism of commercial enterprises cash conversion cycle management, in view of its components, we suggested methodical approaches to forming a balanced level of commodity stock on commercial enterprises on the basis of fiscal expences, related to pre-term debtor indebtedness settlement. Developed methodical approaches connected to substantiation of trade enterprise current assets financing policy for future terms, on the basis of defining a current assets funding type, optimum for an enterprise.