Published January 28, 2021 | Version v1
Journal article Open

Features of management of current assets of the enterprise

Description

The subject of research is the features of current assets management of the enterprise.
Research methods. The following methods are used in the work: method of analysis and synthesis,
comparative method, method of data generalization.
Results of work. Current asset management is a complex process. Its complexity depends on such
conditions as: the amount of working capital used in the operating process; various types of assets
formed at the expense of working capital; accelerating capital turnover and ensuring the constant
solvency of the enterprise, etc.
The primary problems in the management of current assets are: inventory management, receivables,
cash, identification of funding sources.
Conclusions. Thus, current asset management is a system of links between entities and objects
of management, which provides a variety of steps and decisions, flexibility and variability of business
combinations to improve areas of current asset management that affect key aspects of business.

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