МЕТОДИЧНІ ПІДХОДИ ДО УПРАВЛІННЯ ОБОРОТНИМИ АКТИВАМИ АГРАРНИХ ПІДПРИЄМСТВ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 4
Abstract
Vasylishyn S.I., Babytska O.O. Methodical approaches to management of current assets of agrarian enterprises. The effective development of agrarian enterprises and their competitiveness in a market economy are directly related to the provision and rational use of their resource potential, which includes land, material, technical and labor resources. It is established that current assets are a factor in ensuring the continuity of production and sales processes, therefore their structure, placement at different stages of capital turnover, sources of formation and level of their provision directly affect the business activity and financial condition of agrarian enterprises. The method EOQ (Economic Order Quantity) on the example of mineral fertilizers is revealed. The settlement mechanism of this model is based on minimizing the aggregate cost of purchasing and maintaining inventories at the enterprise. Foreign experience in managing current assets shows the two most effective inventories control systems: ABC- and XYZ-analysis. The method of combining ABC- and XYZ-analysis on agrarian enterprise example is applied. The criterion for the distribution of inventories is the cost of industrial consumption of material resources in 2016 in terms of their species. The method of combining ABC- and XYZ-analysis is the presented. It is allows to accurately predict and provide control over the volumes of supply of certain types of inventories of the agrarian enterprise. The most important component of providing the required level of absolute liquidity and financial stability is the availability of cash, which can be placed both on current banks accounts and at the pay offices of agrarian enterprises. The sequence and specificity of optimizing the average balance of cash based on the Baumol model is presented. Key words: current assets, inventories, cash, model, optimization, management.
Authors and Affiliations
С. І. Василішин, О. О. Бабицька
Keywords
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