Джерела поповнення та ефективність використання оборотних активів підприємства молочної промисловості (на прикладі ПрАТ «Літинський молочний завод»)

Abstract

Master's qualification work is devoted the questions of improvement of forming of current assets of enterprises of dairy industry and increase of efficiency of their use, with the purpose of increase of level of material well-being of enterprises and optimization of sources of their forming. The paper discusses the theoretical and methodological and applied aspects of additionand efficiency of the use of current assets. The concept of "current assets", the sources of their formation and applied, as well as the efficiency of their use was analyzed. The main problems and prospects of functioning of the enterprises of dairy industry was determined. General description of JSC «Litinskii Dairy Plant» is given, the structure, sources of formation and efficiency of the current assets of the enterprise for 2012-2014 was provided. Suggestions was offered in relation to theimprovement of forming and use of current assets of the enterprise, and also measures on the improvement ofeconomic activity of JSC «Litinskii dairy plant».