CURRENT ASSETS PLANNING AS AN INDICATOR OF FINANCIAL COMPETITIVENESS OF TRADE ENTERPRISE

The article substantiates the features of current assets of trade enterprises. It is determined that the main source of development and efficiency of trade enterprises is the ability to optimize the process of selling goods, which has a close relationship with current assets. The modern method of calculating the planned volume and structure of current assets is characterized, which is based on the application of the method of coefficients, which allows the use of a correction factor that shows the projected changes in the functioning of current assets. In addition to calculating the planned indicator of current assets using the method of coefficients, it is proposed to determine the planned indicators of current assets of the enterprise in terms of their types, which will provide a more extensive analysis of the effectiveness of current assets management. It is determined that the current assets of the enterprise affect a wide range of indicators and characteristics of the enterprise, in particular on liquidity, solvency, financial stability and so on. In the conditions of intensive emergence of all new crisis phenomena in the country's economy, which causes the deterioration of the financial condition of domestic enterprises, the driving force of development of such enterprises and maintenance of their financial capacity was identified. Since current assets are the main element of resource provision of current activities, as well as taking into account their role in calculating the main indicators that characterize both the operational and financial performance of the enterprise, the relationship between planning current assets of the enterprise and the level of financial competitiveness. An integrated method of assessing financial competitiveness, based on the use of a number of coefficients based on current assets, is substantiated. Key words: