Pogorelenko N. Efficiency of use of circulating assets in industrial stocks of the industrial enterprises

the object of research: machine-building enterprises of East Ukraine region, the goal of research: theoretical justification and methodological work-out and practical recommendation for the formation and effective use of circulating assets of productive resources with the regard for the inner and outer factories of a market relations development, methods of research and apparatus: logical generalization, system attitude, financial analysis, questionnaire, expert mark method, statistical analysis, theoretical and practical results: there has been specified the contents the notion "circulating assets" and "norm of circulating assets", suggest a complex approach to the definition of the organization and economic conditions of productive resources formation, work out the methodological approach to the rationing of circulating assets in materials for enterprises with the individual type of production, propose the method of determination of current supplies materials in the inflation conditions, methodolog ical approach to the ratiocinating of materials stock in the inflation conditions, the actually of the infiltrated: recommendations for the usage of inflation terms prognosis for the current supplies materials, methodological approach to the rationing of circulating assets in materials, methodological recommend for the use of currency course and inflation while choosing the payment conditions for the materials, the subject and level of instillation: the work-out were introduced in Stock-Holders "Turboatom" (Kharkiv) and are used in the teaching course "Finance" KSEU, effective of instillation: using of inner and outer factors of the elevation of the productions effective, sphere of usage: production enterprises, educational process