ANALYSIS OF THE STRUCTURE OF CURRENT ASSETS AND THE EFFICIENCY OF THEIR USE AT THE ENTERPRISE

In conditions of uncertainty and risk of functioning of business entities, it is important to provide the company with current assets. To successfully manage current assets, it is important to understand their economic nature. The financial condition of the enterprise, its smooth operation, as well as financial and economic security directly depend on how effectively management uses current assets. In modern business conditions, current assets usually occupy a larger share in the assets of a legal entity and are the most liquid and mobile part of the balance sheet. It follows that any business entity in a market economy must ensure the highest level of efficiency in the management and use of current assets in order to be able to meet their obligations in a timely manner, maintain competitiveness and financial stability, as well as respond quickly to market fluctuations. Since the economy of Ukraine is experiencing crises and there is a high level of competition among all forms of economic entities, enterprises face the task of rationing current assets, optimizing the structure and sources of their formation, as well as rational use. On the other hand, the inefficiency of the use of current assets in the enterprise, such as: the sale of finished products is not in full; unbalanced ratio of receivables to accounts payable; significant share of receivables in current assets; not rational amounts of cash of the enterprise as a result of economic activity may lead to a decrease in profits. The article analyzes the structure of assets and in particular current assets in the dynamics on the example of Limited liability company «Agro-Svit», as well as investigates the sources of current assets and proposes optimization measures. Indicators are presented by which it is possible to estimate the level of efficiency of use of current assets.