Abstract
The article substantiates approaches to making decisions of obligations management in the conditions of increasing the assets by types of economic activity in Ukraine. The possibility of using correlation-regression analysis to determine the most favorable variations (in relation of density) between the effective indicator (types of assets) and production factors (types of liabilities) has been proved. A method of analyzing the operating environment is applied to identify the shortest possible reduction in current and long-term liabilities and maximize the volume of current assets. It was found that (i) the most efficient type of economic activity due to the increase in current assets in Ukraine was administrative and support service activities (0.90), the least efficient – agriculture, forestry and fisheries (0.47); (ii) education and training activities (0.93) are the most effective types of economic activity due to reduce liabilities, and health and social assistance (0.44) are the least effective. The results of the study can be used in planning the sustainable development of different types of economic activity.
 Key words: liabilities, assets, types of economic activities, entities, profit, efficiency, Ukraine.
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