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Journal: University Economic Bulletin. Collection of scientific articles of scientists and post-graduate students (Vol.1, No. 23)

Publication Date:

Authors : ;

Page : 52-57

Keywords : current assets; the structure of current assets; working capital; immobilization of current assets;

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Subject, purpose. Construction is one of the leading sectors of the Ukrainian economy. The economic effect of invested in the construction of financial resources is animated growth of invested funds, which predetermine the volume and cost structure of construction industry. To ensure proper management of the business areas is possible only when the management of the holding company owns accurate, timely and well-structured information about the activities in these areas. Use of the results as an analogy will provide an opportunity for industry representatives to improve the effectiveness of its management of working capital in construction. Methodological basis of the article are fundamental theoretical principles of economic theory, scientific abstraction and analysis of statistical data. The method used Desk research through the analysis of secondary information on relevant topics, as well as a survey of market operators to get the total available primary information that is a trade secret. In the article the peculiarities of the analysis of the current assets of the enterprise from the perspective of financial management, discloses the contents of the stages of the analysis. Selected objects of analysis and management of current assets, depending on their economic content and peculiarities of functioning of the construction industry. Reviewed financial and economic aspects of the relationship between the dynamics of asset turnover and performance indicators. In the current crisis conditions of functioning of the Ukrainian economy is especially relevant is to ensure the effective management of enterprises, including by accelerating turnover of capital and optimizing the structure of the sources of its formation. Therefore, to achieve high performance, you need a clear, sound and efficient financial management policies current assets of the company. Possible development paths, as well as the main problems to be solved. It is proved that the development of the construction sector of Ukraine is possible only if the acceleration and optimization of turnover and attract capital construction enterprises. The main tools in this process is the improvement of the state investment policy and programs support the construction of enterprises, first of all, dealing with the restoration and development of the areas devastated in the war zone Аntiterrorist Оperation). Implementation of the recommendations should accelerate the accumulation of financial resources for the further development of working capital in the construction sector, as it is a prerequisite for high efficiency of the industry development and economic activity in general.

Last modified: 2016-07-24 20:01:13