ORGANIZATION OF THE PROCESS OF EFFICIENT MANAGEMENT OF CURRENT AND NON-CURRENT ASSETS OF THE ENTERPRISE

The article is devoted to the analysis of current and non-current assets as an invisible part of business activities, influencing visibility, composition, quality of assets and the impact of effective asset management on the effectiveness of business. Budіvlі, obladnannya, syrovina, koshti, tsіnі paper, transport zabі, patents, licences, software products and other values — all business activities. It has been shown that the effective management of business assets is necessary for structurization, control of and recovery of assets for the exclusion of foreign surpluses, failures in the production and non-purchasing arrears. By itself, the establishment of effective management of current assets and non-current assets helps to overcome low functional problems, promotes competitiveness and adaptability to the market and guarantees high efficiency of asset management and regular renewal. The main approaches to the definition of the understanding of negotiable and non-current assets, and asset management have been reviewed. It was seen the difference between incomes to the management of current and non-current assets. A number of tasks have been formulated to face effective asset management, the main principles of effective management and the steps of organizing the process have been seen. An analysis of the features in the management of assets for current and non-current assets in the fallow in terms of features and structures was carried out, as well as the importance of optimizing, increasing the turnover and minimizing the cost of assets, as one of the key tasks in the asset management system, was demonstrated. As a result of the investigation carried out, it was confirmed the need to improve and implement the effective management of current and non-current assets and the reliability of business profitability in the form of successful operation. The role of the need to increase non-current assets and minimize the costs of current assets in the asset management system was also confirmed.