Current assets and ways to accelerate their turnover

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Uploaded: 29.01.2015
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Description

Introduction 3
1. Theoretical aspects of the formation of working capital and turnover acceleration path 5
1.1. The composition and classification of current assets 5
1.2. Ways to speed up the turnover of working capital 9
2. Analysis of the efficiency of working capital 15
2.1. Organizational-economic characteristics of companies 15
2.2. An analysis of the sources of working capital 17
2.3. Analysis of the dynamics and structure of reserves 20
2.4. Analysis of the dynamics and structure of funds 23
2.5. Analysis of the dynamics and structure of accounts receivable 27
2.6. Evaluating the effectiveness of current assets 29
3. Measures to accelerate the turnover of working capital 32
3.1. The development of measures to manage working capital 32
3.2. Cost-effectiveness of the proposed measures 37
Conclusion 45
References 48
Applications 50
applications: Projected balance sheet and accounting statements of "***"

Additional information

INTRODUCTION

For the normal functioning of the enterprise, there must be some means and sources. Fixed assets, consisting of buildings, structures, machinery, equipment and other means of labor involved in the production process are the most important foundation of the company. Without their presence was hardly that - or true. Naturally, for the normal functioning of each enterprise need not only basic tools and working capital, which are primarily cash, which are used by the enterprise for the acquisition of working funds and treatment.
Rational and economical use of both core and working capital is a priority for the company. It is therefore necessary to consider the composition, structure and relationship of fixed and current assets.
Every company, from its production and economic activity must have a certain amount of money. These cash resources, the company buys in the market or from other enterprises under contracts raw materials, fuel, pay electricity bills, pay their employees wages, bears the costs for the development of new products, all of this is one of the most important parameters of management, which received called "working capital of the enterprise." In conditions of market relations the working capital is particularly important. After all, they are part of the productive capital, which transfers its value to the newly created product completely and returned to the owner in cash at the end of the circulation of capital. Thus, the working capital is an important criterion in determining the profits of the enterprise.
The presence of sufficient working capital of the enterprise optimum structure - a necessary prerequisite for its normal functioning in the market economy. Therefore, the company should be carried out the valuation of current assets, whose task is to create conditions that ensure continuity of economic activity of the company.
Ultimately, the rational use of working capital under the conditions of chronic deficiency is one of the priorities of the company at the moment, which causes the relevance of the topic of the course work.
Purpose of course work - to examine the theoretical and practical aspects of managing working capital and on this basis:
- To analyze the efficiency of working capital (for example, Ltd. "***") for 2010-2012 .;
- Uncover ways to improve the management efficiency by using the works of Russian and foreign specialists in the field of finance, economics and analysis.
Scientific formulation and development of individual aspects of the problem under study is reflected in the works of Russian and foreign scientists and economists: DS Molyakova, RS Saifulina, GB Poles, ES Stoyanova, MI Livigno JK Van Horn et al.
The first chapter presents the theoretical aspects of the efficiency of use of circulating assets of the enterprise: a definition of working capital, shows the classification of current assets, performance of working capital, highlighted the organization of the working capital in the company, as well as proposals to improve the mechanism of working capital management LLC "** * ".

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