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ИД «Финансы и кредит»






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


JEL Classification: C81, G30

Pages: 333–362


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

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


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