THEORETICAL PRINCIPLES OF OPERATING ASSETS MANAGEMENT OF ENTERPRISES

The efficiency of economic activity of enterprises largely depends on the proper management of their assets. Whereas, an important type of assets of enterprises is its operating wealth, which serves the processes of production and marketing of products of economic entities. This is a complex process of circulation of operating assets, during which transformation from one species to another is being carried out. The course of such a process may involve different amounts of demand for current assets for a certain volume of production and sales. In other words, these assets are characterized by a certain level of flexibility and the main task of managing them is to establish their rational value. This value should ensure, on the one hand, the continuity of the production process at the enterprise and the timeliness of receipt of funds from the sale of products, and, on the other hand, the absence of excess inventories and other types of operating assets. The solution of this problem requires the introduction of an effective mechanism for managing its current assets. Considering this, the purpose of this article is to develop theoretical principles for managing operating assets of enterprises. It has been shown that the process of such management should be based on the system, created at the enterprises of information support of this process. Under this system is proposed to understand a set of information arrays and formalized algorithms for its processing, with which it is possible to assess the current state of use of operating assets of the company and develop a set of measures aimed at structuring and optimizing its volume. The basic requirements to designing of system of information maintenance of management of operating assets of the enterprises have been presented. The required information for the management of operating assets has been grouped. The areas grouping of operating assets management of the enterprise depending on the stages of its circulation has been carried out. The model of management of debts receivable of the enterprises has been specified. The use of the developed theoretical principles of operating assets management of enterprises in the practice of their activities increases financial results by streamlining the volume and structure of current assets of economic entities.