Baranov A. Management of the current assets formation at the enterprises of the construction industry

This thesis is devoted to the development of the theoretical and methodical approaches as well as practical recommendations for the improvement of the management of the current assets. This paper contains the following: analysis of the economic essence of the current assets at the construction enterprises; identification of the main components of the current assets management, as well as determination of the role of subsystem of the current assets formation as an independent element of the management system; proposition of the methodical approach for the management of the current assets formation at the enterprises of the construction industry; identification of the specific character of the current assets formation at these enterprises; improvement of the calculation approach for the current assets turnover ratio based on the factors of the turnover duration by their individual elements, which takes into consideration the specific characters of the income formation and individual elements of the current assets of the construction enterprises; proposition of the methodical approach to analysis of the state and use efficiency for the current assets of the construction enterprises; identification of the approach to calculating the parameters of the formation which fully specify the formation of the current assets according to each proposed criterion; development of the methodical approach to calculating the amount of the current assets (their elements), that includes criteria, parameters and factors of the formation which help to specify the level of the current assets formation. This allows to set the scheduled amount of the current assets as in total as in detail (by the elements).