INTERNAL CONTROL AND ANALYSIS OF THE COMPANY’S CURRENT ASSETS

Introduction. Each business entity, regardless of the form of ownership and organizational structure, owns assets that are necessary for conducting business activities, which are divided into current and non-current. The solvency and liquidity of the enterprise depends on the correct assessment and recognition of assets. To date, the issues of the theoretical and practical nature of providing the company with current assets with the definition of the structure and sources of their formation, the development of an effective system of internal control of the company's current assets remain unresolved. Purpose. Study of methodical and organizational aspects of the analysis and internal control of the current assets of the enterprise with the aim of their effective use by business entities Materials and methods. The theoretical and methodological basis of the research is a comprehensive approach to the application of the system of general scientific and special methods of cognition, namely: induction and deduction, synthesis and analysis, abstraction, formalization), methods of economic analysis (relative and average values, grouping). The materials that were used in conducting the scientific research were scientific works on the research topic, regulatory and statistical information. Results. The article is devoted to topical issues of the use of current assets of the enterprise, the importance and necessity of their analysis and internal control is determined. A system of control of current assets is proposed and its constituent elements are characterized. The article outlines the process of formation and efficiency of the use of current assets of enterprises in conditions of economic instability. Discussion. In further scientific studies, it is proposed to focus attention on the procedure for documenting the results of the analysis and control of the company's current assets. This will make it possible to improve the methodology and organization of internal control of the company's current assets.