ОПТИМІЗАЦІЯ РИЗИК-МЕНЕДЖМЕНТУ ОБОРОТНОГО КАПІТАЛУ ТОРГОВЕЛЬНОГО ПІДПРИЄМСТВА

Abstract

The article raises a number of problems related to the risk management of working capital of a trading enterprise. It is noted that the war against Russian aggression exacerbated the problem of formation and replenishment of working capital at trade enterprises. It is substantiated that risk management is a process of influence on the subject of economic activity, which provides the widest possible range of coverage of possible risks, their justified acceptance, reduction of the degree of impact of risks on the subject to a minimum, development of a strategy for the behavior of this subject in the event implementation of specific types of risks. It was established that the working capital optimization mechanism covers the following areas: improving the state of payables and receivables; short-term cash flow planning for individual counterparty enterprises and for the company as a whole; rationing and reduction of stocks, launch of management and control mechanisms to ensure the maintenance of stocks at an optimal level. It is proposed to develop and implement risk management tools for working capital and cash, which would involve the following stages: formation of an optimal organizational structure with a clear division of responsibilities; creation of a reporting management system; monitoring the effectiveness of inventory management, receivables and payables; determination of key performance indicators and creation of a system of motivating units for achieving the established indicators. It was determined that in the practice of domestic trade enterprises, it is advisable to apply the following methods of working capital management: rationing; ABC method; optimization. It is justified that in order to increase the efficiency of the use of the company's working capital, it is advisable to implement a number of measures in all spheres of the company's operation, in particular: improvement of the company's marketing activities; acceleration of the process of selling finished products; improvement of the settlement system for shipped products; effective management of receivables; expansion of cooperation with banking institutions regarding raising funds and carrying out settlements; compliance with contractual and payment discipline.