The doctoral thesis is a comprehensive study of theoretical and methodological principles and practical aspects of the application of strategic management of current assets in trade enterprises. It deals with the scientifically theoretical substantiation of strategic management of current assets, refines the concept of “Current Assets” as the most flexible element of strategic resource potential of the enterprise. The classification of current assets by their strategic management has been expanded, including the distribution of current assets of strategic management depended on the participation in a particular strategic period, role in the economic process and the level of strategic goal, that allow to expand their purpose and economic content. The concept of «Strategic Management of Current Assets» is formulated within the integration of essential features of the concepts of «Current Assets Management» and «Strategic Management» supplemented by the characteristics that define this definition as one of the most important components of the strategic management process aimed at forming a synergistic effect from its use. The peculiarities of strategic management of current assets of trade enterprises are substantiated considering the specifics of management of such enterprises. It allows to expand the conceptual approaches to the management of current assets as an object of strategic management. The main elements of strategic management system of current assets are identified and include the object, objectives, functions, influencing factors and periods. Applying all the adopted elements, a block diagram of the process of strategic management of current assets based on a combination of methods and tools of strategic management with the features and periods of current assets management is constructed. The periods of evaluating the effectiveness of strategic management of current assets are identified. Ensuring the implementation of the author's approach to evaluating the effectiveness of current assets the main indicators of evaluating the effectiveness and efficiency of current assets by their significance, breadth and importance in the process of certain periods of management are arranged. The modern tendencies in developing the current assets of trade enterprises in Ukraine are defined. They indicate an increase in current assets over the past six years against the background of a decrease in the number of trade enterprises; the decline in key performance indicators during 2013–2016 beginning slowly recovering in 2017. The current situation in implementing the strategic management of Ukrainian trade enterprises` current assets according to the list sample (65 trade enterprises of Ukraine) showed a low level of Ukrainian modern trade enterprises` strategic management of current assets caused by negative environmental impact, instability of legislation, lack of financial resources management. A matrix for choosing the type of current assets policy based on the use of influence factors on the development of trade enterprises` current assets (total liquidity, return on current assets, operating cycle duration) as criteria for choosing the type of current assets policy has been constructed. Theoretical and methodological backgrounds of financing current assets are studied, the classification of types of current assets financing policies has been expanded, the technique for choosing the type of policy for financing of trade enterprises` current assets with the defined indicators as coefficient values for maintaining the current activity of own working capital has been offered, the enterprise size, determined by the level of income from sales, as well as the type of current assets` policy, that allows to build stable relationships between the policy of developing and financing of current assets, to ensure the complexity of the process of strategic management of current assets. Consolidating the main essential features of the concept of “Strategic Map”, as well as the peculiarities of the use of current assets, the definition of “Strategic Map of Current Assets” is formulated. The key strategic goals of current assets management are identified: the formation and financing of the optimal amount and content of current assets, ensuring the operating activities of current assets and improving their efficiency. Indicators depicting the degree of achievement of the set goals are identified. It lets to build a strategic map of target indicators of current assets development as an element of the financial component of the general strategic map for an enterprise.
