出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article is aimed at identifying the types of policy of forming the current assets that are used by retail trade enterprises in the current economic conditions of Ukraine,determination of their efficiency,as well as the substantiating a methodical approach to a more differentiated selection of types of policy of forming the current assets,taking into account the dynamic changes in turnover,amounts of current assets and period of asset turnover. Results of the undertaken studies have shown that selected type of policy of forming the current assets does not always stand up to the requirements of all performance criteria,there is no clear approaches to substantiation of managerial decisions on the choice of a type of policy. A more detailed approach to the systematization of types of policy of forming the current assets,using dynamic changes in turnover,amounts of current assets and indicators of their turnover in days,which extends the possible definition of a variety of extensive and intensive directions of the enterprise's development,is proposed.
其他摘要：Метою статті є проведення ідентифікації типів політики формування оборотних активів,що використовують підприємства роздрібної торгівлі в сучасних умовах економіки України,визначення їх ефективності,а також обґрунтування методичного підходу,який дозволяє б
关键词：current assets;policy type;effectiveness of policy
其他关键词：оборотні активи;тип політики;ефективність політики
