Sheremetynska O. Management of Working Capital of the Food Industry Enterprises

The thesis considers the theoretical and methodological principles of management of working capital of the baking enterprises, proving the necessity to make a coherent sequence of managerial actions based on the combination of management subsystems of working capital by major elements. Suggestions how to improve the organizational structure of baking enterprise management when integrating the functions of management of working capital and elements of logistic approach and controlling are developed. The summing up of theoretical approaches to define the meaning of working capital and its role in the enterprise management is done. Working capital management on the basis of functional and system approaches and the factors of influence on the efficiency of their management are characterized. The approach to classification features when grouping working capital in order to increase the efficiency of its management is elaborated. The current state and development trends of management of working capital at the baking enterprises and its role in the efficiency of economic activity are analyzed. The prognosis of changes in the working capital turnover of baking enterprises is carried out.