+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Digest Finance
 

Analysis of current assets of the enterprise: Organizational and methodological framework and practical application

Vol. 25, Iss. 3, SEPTEMBER 2020

PDF  Article PDF Version

Received: 13 November 2017

Received in revised form: 15 December 2017

Accepted: 19 January 2018

Available online: 29 September 2020

Subject Heading: FINANCE OF ORGANIZATIONS. ANALYSIS OF ACCOUNTING SYSTEMS

JEL Classification: C81, G30

Pages: 333–362

https://doi.org/10.24891/df.25.3.333

Polyanskaya N.M. Buryat State University (BSU), Ulan-Ude, Republic of Buryatia, Russian Federation
natali_mz@mail.ru

ORCID id: not available

Subject. The article addresses organizational and methodological aspects and practical application of the analysis of current assets of a trading company.
Objectives. The study aims at generalizing, updating and testing the methods of retrospective analysis of current assets from the perspective of process and systems approaches and determining the areas to increase their usage efficiency.
Methods. I suggest updating the existing method of analysis, namely to introduce a complex phased analysis of company's current assets, taking into account industry specifics. It will enable to improve organizational and methodological support to economic analysis of current assets and to take into account sector-specific issues. In the empirical part of the study, I apply horizontal, vertical, coefficient, comparative, factor analysis, and tabular and graphic methods.
Results. I offer a structural and logical scheme of stages of complex analysis of company's current assets subject to industry specifics. I tested the methods of the analysis on a trading company case. The paper includes recommendations on increasing the efficiency of current assets use.
Conclusions. The findings may be helpful for commercial organizations to manage current assets in the event of revealed reserves to increase their efficiency.

Keywords: economic analysis, current assets, factor analysis, analysis phase, industry analysis

References:

  1. Baturina N.A. [Analytical justification of efficient use of short-term financial investments]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2008, no. 20, pp. 38–43. URL: Link (In Russ.)
  2. Adilaeva G. [Perfecting the methodology of company's current assets analysis]. С. Нааматов атындагы НМУнун Жарчысы журналы, 2015, no. 2, pp. 90–94. (In Russ.)
  3. Blazhevich O.G., Mrishchuk V.D. [The nature of current assets and their efficient use improvement at the enterprise]. Nauchnyi vestnik: finansy, banki, investitsii = Scientific Bulletin: Finance, Banking, Investments, 2016, no. 1, pp. 27–35. (In Russ.)
  4. Datsko E.P., Gnilitskaya L.V. [The place of analytical support to current assets management in the general system of enterprise management]. Aktual'nye voprosy sovremennoi nauki = Urgent Issues of Modern Science, 2013, no. 28, pp. 224–232. (In Russ.)
  5. Savitskaya G.V. [Problem aspects of calculating business performance indicators]. Zhurnal issledovanii po upravleniyu, 2017, vol. 3, no. 3. pp. 1–28. (In Russ.) URL: Link
  6. Safonova N.S., Blazhevich O.G., Gnezdilova A.S. [The essence, classification and control features negotiable enterprise asset management]. Byulleten' nauki i praktiki, 2016, no. 8, pp. 192–201. (In Russ.) URL: Link
  7. Morozova V.L. [The issue of forming a rational structure of current assets of a 'solvent' organization]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2007, no. 14, pp. 24–28. URL: Link (In Russ.)
  8. Kulakova Yu.N., Kulakov A.B., Meshkovoi N.P. [Classification and analysis of strategies to create current assets of the enterprise]. Finansy i kredit = Finance and Credit, 2010, no. 30, pp. 35–39. URL: Link (In Russ.)
  9. Smol'yanova E.L. [Management of circulating assets in the enterprise management system]. EKONOMINFO, 2005, no. 3, pp. 69–72. (In Russ.)
  10. Babich A.A., Nesushcheva A.P. [Specific features of cash flow analysis of a wholesale trader in the context of current assets optimization]. Vestnik Akademii znanii = Bulletin of the Academy of Knowledge, 2016, no. 16, pp. 15–19. (In Russ.)
  11. Shcherbakova N.F. [Analyzing the use of current assets and their impact on commercial organization's solvency]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2003, no. 8, pp. 26–31. URL: Link (In Russ.)
  12. Andreeva S.Yu., Yalyalieva T.V. [Standardizing the current assets as a means of managing the working capital of an enterprise]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2005, no. 9, pp. 36–39. URL: Link (In Russ.)
  13. Kolbova N.A., Mirosedi S.A. [Increasing the efficiency of current assets management at the enterprise]. Sovremennye aspekty ekonomiki = Modern Aspects of Economy, 2015, no. 5, pp. 22–26. (In Russ.)
  14. Golikova O.V., Nesterenko E.G. [The concept of financial circulating assets and their role in circulation of means of enterprise]. Vestnik Volzhskogo universiteta im. V.N. Tatishcheva = The Reporter of Volzhsky University after V.N. Tatischev, 2010, no. 21, pp. 58–66. (In Russ.)
  15. Shiryaeva N.V., Kononenko E.A. Sovremennoe sostoyanie oborotnykh aktivov na predpriyatii. V kn.: Sovremennye podkhody k resheniyu finansovo-ekonomicheskikh problem: sbornik nauchnykh trudov [Actual status of current assets at the enterprise. In: Modern approaches to solving financial and economic problems: collection of scientific papers]. Ulyanovsk, USTU Publ., 2013, pp. 99–102.
  16. Savitskaya G.V. [Problems related to deterministic simulation of business profitability]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2012, no. 46, pp. 32–39. URL: Link (In Russ.)
  17. Lipchiu N.V., Yurchenko A.A. [Efficient use of working capital in organizations and its improvement]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2012, no. 3, pp. 28–33. URL: Link (In Russ.)
  18. Batalova I.A. [The role of complex economic analysis of current assets to manage trade organizations]. Upravlenie ekonomicheskimi sistemami, 2015, no. 1. (In Russ.) URL: Link
  19. Kaminskii S.I. [Methodological tools for assessing financial management of current assets trading enterprises]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2013, no. 7, pp. 298–300. (In Russ.)
  20. Shakhbanov R.B., Babaeva Z.Sh., Papalashev A.A. [Methods of control of the enterprise current assets]. Finansovaya ekonomika = Financial Economics, 2012, no. 5, pp. 14–16. (In Russ.)
  21. Shishkoedova N.N. [Methods of financial analysis of enterprises]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2005, no. 3, pp. 49–53. URL: Link (In Russ.)

View all articles of issue

 

ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

Journal current issue

Vol. 28, Iss. 4
December 2023

Archive