УДОСКОНАЛЕННЯ МЕТОДУ АНАЛІЗУ ЕФЕКТИВНОСТІ УПРАВЛІННЯ АКТИВАМИ ПІДПРИЄМСТВА

Abstract

Modern theoretical approaches to assessing the effectiveness of asset management are mostly adapted for companies with a common taxation system when fully considering financial statements and the company as a whole has a significant amount of financial resources. However, small businesses for the most part either do not have non-current assets at all, which affects the indicators of financial stability or keep simplified accounting, which does not allow to fully track the essence of asset management. In addition, quite often with significant amounts of current assets, some companies do not have non-current assets at all. The given example of imbalance leads to low indicators of efficiency of management of the enterprise. Assets of the enterprise, which provides a continuous process of production and sale of products. Managing current assets is important to support the smooth running of the business. Current assets are financed by own and borrowed funds, management and control of the structure of the latter provide the company with the necessary level of liquidity, solvency and financial stability, which in turn is the main indicator for attracting investment. Optimization of the size and structure of current assets is aimed at ensuring a given level of the relationship between financial risks and economic efficiency of the enterprise. This can be achieved by reviewing the asset management method. The success of any organization is determined by the provision of sources of working capital, the timeliness of replenishment of the need for it. The aim of the work is to develop a new approach to assessing the quality of asset management. The methodology of analysis of the quality of asset management of the enterprise requires serious research and the formation of a consistent algorithm, which includes both quantitative indicators and a model of the behavior of the business entity as a result of diagnostics according to the relevant criteria. The system of indicators of efficiency of management of assets of the enterprise, and also the corresponding directions of the decision of problems in case of unsatisfactory result, is offered in work.