THE CONCEPT OF CURRENT ASSETS AND THEIR PLACE IN THE ACTIVITIES OF BUSINESS ENTITIES AT THE CURRENT STAGE OF ECONOMIC DEVELOPMENT
DOI:
https://doi.org/10.47390/SPR1342V4I3Y2024N22Keywords:
globalization of the economy, market assets, current assets, working capital, working capital, cash, inventories, wealth creation, necessary turnover, value of working capital.Abstract
This article is devoted to the study of the concept of current assets and its role in the activities of business entities at the present stage of economic development, the main purpose of which is to substantiate the relationship between current assets and the welfare of an economic entity. In the period of todayʼs economic fluctuations and crises, determining the optimal amount of current assets is difficult, because it is determined by ensuring their constant turnover, the ratio of current production and working capital among themselves. The article theoretically examines the optimal ratio between current and non-current assets and sources of financing. In the final and debatable part of the article, the factors of increasing the effectiveness of the current assets management mechanism are considered, the authorʼs conclusions are formulated.
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