Economic analysis of current assets in food industry corporation

Abstract

Purpose: to analyze of efficiency of use of the current assets and features of their assessment in the commercial organization of the food industry which are the main source for maintenance of solvency and financial stability, the important direction of the complex economic analysis. Discussion: in the assumption that the solvency acts as the base of conducting successful business, development and prosperity, and rational use of current assets promotes flexibility of management, reduction of risk of accumulation of illiquid assets, provides independence of external partners, the author proves the place of current assets in ensuring financial stability of the organization. Their rational use allows regardless of time to make optimal management decisions and to control accumulation of stocks, growth of receivables, and decrease in the rest of money and equivalents, financial risks. Results: аuthors opened an entity of current assets, the sequence of stages and the system of indicators of structural and dynamic, coefficient and factor assessment of efficiency of the order is offered by material and material and cash flows, the generalizing conclusions by results of practical calculations and the analysis are drawn. Features of the analysis of components of current assets on the example of the organization of the food industry are revealed.