Abstract
At the present stage, management of working assets at the level of trading enterprises is one of the topical issues. This is due to the peculiarities of the functioning of trade enterprises in modern economic conditions and the importance of working assets for them as a resource, investment object, part of working capital. Much of the factors that determine the state of the enterprises of trade lie beyond the scope of their management. However, an important role in determining their position is the improvement of financial management and, above all, management of working assets.
 Of particular importance for trading companies is the management of the financing of current assets, because they are the main component of their commercial potential. All this determines the relevance and practical significance of research work, the goals of which are defined as the establishment of methodological foundations for managing the financing of current assets of trading enterprises in modern conditions, and the proposed materials are a continuation of research in this area.
 The article describes the author's view on the structure and sequence of the formation of the policy of financing current assets in trading enterprises in modern conditions. The relationship of the system of achievement of the goals related to different levels of the hierarchy and tools of realization of the policy of financing working assets is given. It is substantiated that the tools of the realization of the phases of forming the policy of financing the current assets of the trading enterprise should be the common approaches to the processing and formation of information management.
Highlights
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Òàêèì ÷èíîì, ïîë3òèêà óïðàâë3ííÿ ô3íàíñóâàííÿì îáîðîòíèõ àêòèâ3â ïîâèííà ÿâëÿòè ñîáîþ ö3ëåñïðÿìîâàíèé ïðîöåñ ôîðìóâàííÿ îáñÿãó 3 ñòðóêòóðè îáîðîòíîãî êàï3òàëó, çà ðàõóíîê ÷îãî ô3íàíñóþòüñÿ îáîðîòí3 àêòèâè
Summary
Íàâåäåíî âçàoìîçâ’ÿçîê ñèñòåìè äîñÿãíåííÿ ö3ëåé, ùî â3äíîñÿòüñÿ äî ð3çíèõ ð3âí3â 3oðàðõ3¿ 3 3íñòðóìåíò3â ðåàë3çàö3¿ ïîë3òèêè ô3íàíñóâàííÿ îáîðîòíèõ àêòèâ3â. Îáðóíòîâàíî, ùî 3íñòðóìåíòàìè ðåàë3çàö3¿ ôàç ôîðìóâàííÿ ïîë3òèêè ô3íàíñóâàííÿ îáîðîòíèõ àêòèâ3â òîðãîâåëüíîãî ï3äïðèoìñòâà ïîâèíí3 âèñòóïàòè çàãàëüíîïðèéíÿò3 ï3äõîäè äî îáðîáêè òà ôîðìóâàííÿ 3íôîðìàö3éíîãî çàáåçïå÷åííÿ óïðàâë3ííÿ. Ïîë3òèêà óïðàâë3ííÿ ô3íàíñóâàííÿì îáîðîòíèõ àêòèâ3â ÿâëÿo ñîáîþ ÷àñòèíó çàãàëüíî¿ ñòðàòåã3¿ óïðàâë3ííÿ êàï3òàëîì òîðãîâîãî ï3äïðèoìñòâà 3 ïîëÿãào âîíà â ðàö3îíàë3çàö3¿ ¿õíüîãî îáîðîòó 3 îïòèì3çàö3¿ ñòðóêòóðè äæåðåë ¿õíüîãî ôîðìóâàííÿ. Ìåòîþ ñòàòò3 o ðîçðîáêà òåõíîëîã3¿ ôîðìóâàííÿ ïîë3òèêè ô3íàíñóâàííÿ îáîðîòíèõ àêòèâ3â òîðãîâåëüíîãî ï3äïðèoìñòâà.
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