Plan

economy monetary system asset

Introduction

1. Theoretical foundations of current assets

1.1 General characteristics of the company's current assets

1.2 Classification and principles of working capital in September

1.3 Cost effectiveness

2. Planning requirements current assets

2.1 Normalization of current assets and determine the need for them

2.2 Own Resources formation and management of working capital in

2.3 Indicators of the use of working capital in

3. Using circulating assets and ways to speed up their rotation

3.1 Provisions for current assets as security for business

3.2 Ways to improve and accelerate the use of working capital

Conclusions list of references

Introduction

Urgency of the theme: Every business, from its production and economic activity must have a certain amount of money. These financial resources the company buys on the market or in other businesses raw materials, fuel, pay electricity bills, pay their employees wages, bear the costs of development of new products, all of which constitutes an essential parameter entity, called " company's current assets. Under current market funds acquire particular importance. Because they are part of productive capital, which takes its value to the newly created product completely and returned to entrepreneur in cash at the end of each cycle of capital. Thus, working capital is an important criterion in determining the profits. Also, working capital is - an important part of the enterprise.

The availability of sufficient working capital enterprises optimal structure - a necessary prerequisite for its normal functioning in a market economy. It is also important to be able to properly manage working capital, to develop and implement measures that support the reduction in material production and acceleration of turnover of working capital. As a result of accelerated turnover of circulating funds is their release, allowing a number of positive effects. The activity of economic entities to create and sales are in the process of combining the basic production funds, convertible funds, and most work.

Continuity of the process of production and commercial activity requires continuous investment in these items for their expanded reproduction. Unlike the fixed production assets Current Assets consumed in one production cycle and the cost is fully transferred to the cost of manufactured products. Thus a part in their real forms part of the established product and commodity becomes the form in which it will use the consumer.

The purpose of course work to develop scientifically-methodical, organizational and economic planning of current assets of the enterprise. To accomplish our goal, try to achieve the following objectives: - Analyze the level of control in enterprises of all available working capital and their performance; - Characterize the functions, tasks and assess the level of current assets; - Define the problem of turnover funds at risk. The research object is planning the implementation of enterprise working capital and their involvement and ways to improve. Subject of research is current assets as one of the components of the enterprise. Thus, working capital are avansuyemu in cash value for the systematic creation and use of production assets and working capital funds in circulation the minimum necessary amount to ensure compliance now available products and timely settlements.

Since the current assets include both tangible and monetary resources from their organization and efficiency of the process depends not only material production but also the financial stability of the enterprise.

1. Theoretical foundations of current assets

1.1 Overview of the company's current assets

In companies there are ongoing financial costs (cash) funds in the process of carrying out certain economic cycle (pass money, and commodity production stage). In the first stage circuit are used to purchase raw materials and other resources that go with cash in material commodity, form certain inventory, and then entered the second stage - production. At this stage in the production process include workers who get the work done for wages. Then the material and commodity values materialized in the form of finished products.

The last stage circuit manufactured products are sold and the company has adequate revenue (sum), which not only fully recover the earlier pre-paid expenses, but also provides a profit. Working capital - a set of enterprise funds necessary for the formation of circulation and production of circulating funds and funds of circulation. [5, p.. 150]

Company's current assets - is one of the main objects of Financial Management submitted in cash and directly connected with the functioning of money and monetary system. My role as an instrument of mutual relations of all kinds sub'yektamyfinansovyh its activities, working capital affect the movement of assets and capital of the enterprise, characterized by the correct size, direction and time. [1, sec. 165] Task as quickly maneuvering current assets, ie the maximum acceleration rate of working capital - one of the current economy in modern industry. " [9, sec. 31] Formation and regulation of certain elements of working capital has its peculiarities.

With this in mind distinguish current assets in the production and trafficking, and distribute them to a normalized and normalized (Fig. 1.1). [5, p.. 151] Circulating capital, while in motion within its safety pass through three stages successively cycle. [17, sec. 143]

The first stage occurs in the sphere of circulation, when the working capital in the form of funds allocated to the company at the time of its organization or received while carrying on oral products used to purchase production. ............