Mykhailova О. Effectiveness of the retail trade enterprises' circulating assets formation policy

Object: the formation of current assets of enterprises. Purpose: Theoretical substantiation and methodological recommendations on choice of effective policy of formation current assets of retailers. Methods: Methods of analysis and synthesis; systematic approach; causation; sample observations; grouping; averages; coefficient and benchmarking; systematization and generalization; graphic method; correlation and regression analysis; dynamic, analytical and functional cost methods. It is offered: it is improved: meaning of "efficiency forming current assets" and "efficiency policy formation of current assets"; methodical approach to systematization of current assets; scientific substantiation of place of formation process in the management of current assets; methodical approach to determine effective policy formation of current assets; gathered subsequent development: the concept of "current assets"; methodical approach to the systematization of external and internal factors that influence the formation of current assets of retailers; system of criteria (adequacy, liquidity and solvency rate of turnover, profitability and risk) and indicators; methodical approach to distinguishing types of policy formation of current assets; structural and logical model of optimization of current assets. Sphere of the use: retailers.