Piskuleva I. Methodological approaches to the management of current assets of industrial enterprises

Object: current asset management processes in industrial enterprises. Goal: development of a methodology for managing current assets of industrial enterprises within the system of balanced scores. Methods:dialectical, method of theoretical generalization and comparison; logical; method of comparative characteristics; analysis and synthesis; method of modeling economic processes; method of abstraction; expert method and rank correlation method. Suggested:for the first time the method of assessing the management of current assets in the context of a system of balanced scores; improved: structural model of management of the operating cycle of industrial enterprises; systematization of forms of financing of current assets of enterprises with the allocation of surety agreements, commissions, factoring, forfaiting schemes, tolling; method of identification of current assets management strategy at industrial enterprises; received further development: the structure of factors of functioning and development of the industrial sector of the economy with the allocation of meso levels of factors; methodical approach to cascading a balanced scorecard in the context of current assets management of industrial enterprises; principles of realization of the concept of economical production at industrial enterprises. Scope: industrial enterprises.