CURRENT ASSETS OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS

In the article the concepts and categories of nature of the categories "current assets", "working capital", "current funds" have been examined and investigated the relationship between these categories and approaches to classification of current assets of enterprise that are presented in the publications of domestic and foreign scientists. The have been investigated analysis of composition, structure and dynamics of the working capital of an enterprise and its separate elements were made for four years, which is invested in its current assets based on the data of food industry enterprises of Odesa region. Estimation of the effect of turnover of enterprise working capital invested in accounts receivable and reserves on liquidity of current assets has been was made. The ways of increasing efficiency of current assets use in PLC “Odesaconditer” were proposed.