The Role of Current Asset Management in the Success of an Enterprise

Abstract

In this article, as a priority for the study of the concept of current assets and its role, which is the object of accounting in the conditions of transition to a market economy, the ways of increasing the volume of output, its impact on the financial results of the enterprise are considered. In the era of today's economic fluctuations and crises, to determine the optimal amount of working capital, which is determined by ensuring their constant circulation, mutual proportionality of current production assets and working capital. The aspects of the organization of management and increasing the efficiency of the company's activities as a result of managing the deficit of current assets are considered.