ECONOMIC AND MATHEMATICAL MODELING OF THE EFFICIENCY ESTIMATION OF CURRENT USE ASSETS THROUGH CORRELATION AND REGRESSION APPROACH

At the current stage of economic reform, the introduction of market-based management methods, there is agrowing need for prompt decision-making in the calculation and forecasting of options for possible directions of production activity of individual enterprises. And this is practically impossible to do without the use in analytical study of economic and mathematical methods. The most common in the process of simple economic analysis of the activity of economic systems is the use of correlation-regression analysis. As part of the author's approach to assessing the efficiency of using working capital at PE “Svit soli”using correlation-regression analysis, the following stages were distinguished: establishing a form of communication and mathematical equation of communication by plotting a correlation dependence between the study year (factor x ) and a certainstatistic (factor y); the coefficient of determination and the correlation coefficient r are calculated and the relationship between factor x and y is estimated; using the Fischer criterion, the probability of 0.95 estimated the adequacy of the accepted econometric model with statistical data; the statistical significance of the parameters of the linear equation with reliability P = 0.98 was checked by the t-criterion; confidence intervals were found for linear equation coefficients with reliability P = 0.98. Considering all the obtained results, PE “Svit soli”is characterized by a solvent and financially sustainable enterprise and is at the peak of its development, as evidenced by the indicators in the following years. On improving the effectiveness of indicators, the following recommendations are proposed to improve them: optimization of supply organization and supplier selection system; ensuring the optimum volume and structure of inventories to ensure a stable production process with minimal inventory maintenance costs; acceleration of the turnover of current assets, in particular the main ways of calculating the volume of stocks and their liquidation; providing a unified methodology for organizing and keeping records of individual components of current assets; introduction of advanced technologies and, as a consequence, increase of labor efficiency; improving the organization of logistics and sales; optimization of sales and credit policy.