METHODICAL APPROACHES TO FORMATION OF ECONOMIC AND FINANCIAL CYCLES OF WORKING CAPITAL

Abstract

In the article the subject of the research is the essence and role of working capital in the market economy, their placement and evaluation in the balance sheet of the enterprise, the sources of formation. The purpose of the article is to form a method of calculating the duration of the financial and economic cycles, since the enterprise will not have a problem with the lack of working capital, if it becomes rigidly control the ratio of equity and borrowed capital, which finances the operating activities. This requires planning for the duration of the financial and business cycles. Some proposals are made for forecasting and planning for working capital using relatively simple and specific methods used in foreign and domestic practice. In particular, the methodical approach of distribution of the general requirement of the enterprise in circulating assets on economic and subject appointment is shown. Planning the overall needs of the enterprise in circulating assets should cover the whole set of them without division into normalized and non-standardized means. The field of application of research results is the formation of circulating assets at enterprises of various industries.