ISSN 2074-9414 (Print),
ISSN 2313-1748 (Online)

DETERMINATION OF THE WORKING CAPITAL IN THE MODERN ECONOMY

Abstract
The working capital cycle, enterprises’ current asset function and occupancy are considered. The definition of «working capital» by various authors is studied. Various economists’ positions are summarized, the wording for this economic category is proposed. During the work on planning resource needs of enterprises great attention is paid to the rationing of working capital and its content per se. Also, an important part of financial analysis is to identify the sources of the current assets. There is an urgent question of finding the optimal ratio in the structure of assets including covering from different sources, which implies the necessity of further research.
Keywords
Working capital, current assets, the subject of labor, circulating assets, working capital cycle, value turn-round
REFERENCES
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Contents
Abstract
Keywords
References