Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1109 1 |
Ultima descărcare din IBN: 2017-07-14 13:52 |
Căutarea după subiecte similare conform CZU |
338.431:631.11(470) (1) |
Producție și servicii în funcție de sectoarele economice (1532) |
Conducerea și organizarea fermelor (492) |
SM ISO690:2012 VASILIEV, Konstantin, SARTAKOVA, Oksana. Assessment of current assets structure of agricultural enterprises of Kemerovo region. In: Buletinul ştiinţific al Universităţii de Stat ”Bogdan Petriceicu Hasdeu” din Cahul, Seria ”Științe economice”, 2016, nr. 2(16), pp. 68-76. ISSN 1875-2723. |
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Buletinul ştiinţific al Universităţii de Stat ”Bogdan Petriceicu Hasdeu” din Cahul, Seria ”Științe economice” | |||||||
Numărul 2(16) / 2016 / ISSN 1875-2723 | |||||||
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CZU: 338.431:631.11(470) | |||||||
Pag. 68-76 | |||||||
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Rezumat | |||||||
Current assets play a key role in production and commercial process of any organization. The success of the enterprise in whole depends on their availability and efficient usage. The availability and efficient usage of current capital are of special importance for agricultural organizations, as production process time, seasonality and non synchronism of flows of money of agricultural organizations very often draw away current assets from circulation or retard their turnover, that is, current capital efficiency usage. The conducted research shows that though a positive dynamics can be noted in the structure of current assets of agricultural enterprises of Kemerovo region, but there are a number of negative points in current capital management of these organizations. There is a shortage of regular sources of formation of current assets of an organization, as well as a low level of their usage efficiency. To solve these problems it’s necessary to plan the main actions of current capital turnover acceleration in agriculture, which will result in reduction of production and financial cycle of an organization, and as a result it will have a positive influence on financial performance results. |
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Cuvinte-cheie current assets, agricultural organizations, production cycle, financial cycle, current capital, sources of formation, usage efficiency |
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