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Management of Current Assets of Enterprise under Special Conditions
Kubetska O. M., Ostapenko T. M., Paleshko Y. S.

Kubetska, Olha M., Ostapenko, Tetiana M., and Paleshko, Yana S. (2022) “Management of Current Assets of Enterprise under Special Conditions.” Business Inform 8:159–165.
https://doi.org/10.32983/2222-4459-2022-8-159-165

Section: Economics of Enterprise

UDC 658:330.142.26

Abstract:
The article discusses the role of current assets in ensuring the normal (efficient) operation of enterprise. The objectives of the article are: studying the theoretical foundations of the assessment of current assets and searching for relevant ways to improve the efficiency of the use of current assets as factors influencing the state of the enterprise, as well as the creation for managers of numerous economic entities of an information platform for making managerial decisions on the formation and use of current assets of enterprises during the wartime. The article generalizes the likely variants for the formation of the initial value of current assets (stocks) upon receipt. Methods for assessing current assets upon disposal are considered. Indicators for assessing the efficiency of the use of current assets are systematized, including: the ratio of current assets turnover; coefficient of consolidation of current assets; the duration of one turnover of current assets; return on current assets. In special conditions (conditions of wartime), business entities are recommended to use ways to increase the efficiency of the use of current assets in the following stages: formation of current assets and their use (according to the stages of the cycle). At the stage of procurement of current assets – by improving the organization of the supply of assets; at the stage of production of current assets – applying the reuse of production waste, improving product quality, reducing the duration of the technological (production) process, reducing the cost of fuels and lubricants (FLM) and other stocks; at the stage of product sales – the introduction of sanctions or deprivation of privileges for rejection / violation of agreements / contractual conditions for the supply and payment of inventory (inventories), the formation of sources of financing of current assets (own and attracted), a rational choice of payment terms for current assets. The main instrument for managing the efficiency of current assets of modern business entities is proposed to be considered marketplaces that solve the problem of accelerating the asset turnover. The article considers the types of marketplaces, the main parameters of marketplaces: the structure of marketplaces and their functionality.

Keywords: current assets, management, marketplace, ways to increase, turnover, valuation.

Fig.: 2. Tabl.: 2. Bibl.: 11.

Kubetska Olha M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Analytical Economics and Management, Dnipropetrovsk State University of Internal Affairs (26 Haharina Ave., Dnipro, 49005, Ukraine)
Ostapenko Tetiana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Analytical Economics and Management, Dnipropetrovsk State University of Internal Affairs (26 Haharina Ave., Dnipro, 49005, Ukraine)
Email: [email protected]
Paleshko Yana S. – Candidate of Sciences (Economics), Associate Professor, Department of International Economic Relations, Regional Studies and Tourism, University of Customs and Finance (2/4 Volodymyra Vernadskoho Str., Dnipro, 49004, Ukraine)
Email: [email protected]

List of references in article

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Krupka, Ya. D. et al. Finansovyi oblik [Financial Accounting]. Ternopil: TNEU, 2019.
“Polozhennia (standart) bukhhalterskoho obliku 9 «Zapasy»“ [Accounting Regulation (Standard) 9 "Inventories"]. https://buhgalter911.com/uk/normativnaya-baza/instr-plan-rah/standart-buhgalterskogo/pologhennya-standart-buhgaltersykogo-1021474.html
Partuta, T. O. “Efektyvnist vykorystannia oborotnykh zasobiv pidpryiemstva“ [The Efficiency of the Use of Working Capital of the Enterprise]. Ahrosvit. 2012. http://www.agrosvit.info/pdf/13_2012/15.pdf
Dubiei, Yu. V. “Shliakhy pidvyshchennia efektyvnosti vykorystannia oborotnoho kapitalu promyslovymy pidpryiemstvamy Ukrainy“ [Directions of Improving the Efficiency of Using Current Capital by Industrial Enterprises of Ukraine]. Ekonomichnyi visnyk Natsionalnoho hirnychoho universytetu. 2018. https://ev.nmu.org.ua/docs/2018/2/EV20182_100-108.pdf
Kubetska, O. M., Ostapenko, T. M., and Paleshko, Ya. S. “Polityka komunikatsii v Interneti“ [Internet Communications Policy]. Biznes Inform, no. 4 (2021): 315-322. DOI: https://doi.org/10.32983/2222-4459-2021-4-315-322
“Marketpleis - shcho tse prostymy slovamy ta yak pratsiuie“ [Marketplace - What It Is in Simple Words and How It Works]. https://proseo.kiev.ua/marketplejs-shcho-tse-prostymy-slovamy-ta-iak-pratsiuie/
Sokolenko, L. et al. “Cryptocurrency: economic essence and features of accounting“. Academy of Accounting and Financial Studies Journal. 2019. http://repo.snau.edu.ua/bitstream/123456789/7166/1/1.pdf
“Try fakty pro kryptovaliutu, yaki dovedut, shcho vona blyzhche, nizh vam zdavalosia“ [Three Facts about Cryptocurrency That Will Prove That It Is Closer Than You Thought]. https://mind.ua/publications/20234209-tri-fakti-pro-kriptovalyutu-yaki-dovedut-shcho-vona-blizhche-nizh-vam-zdavalosya
Yehorova, O. V., Dorohan-Pysarenko, L. O., and Tiutiunnyk, Yu. M. Ekonomichnyi analiz [Economic Analysis]. Poltava: RVVD PDAA, 2018.
Rybalchenko, L., Ryzhkov, E., and Ohrimenco, S. “Modeling economic component of national security“. Philosophy, Economics and Law Review. 2021. http://er.dduvs.in.ua/xmlui/bitstream/handle/123456789/8215/3.pdf?sequence=1&isAllowed=y

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