Financial management is one of the seven important managerial functions and is responsible for ensuring that institutions have adequate or access to financial resources to meet short-term and long-term resources to meet long-term obligations. Long-term resources are capital provided by the owner...

Since the accounting regulations complying with the European directives approved by Order No. 1.802 / 2014 of the Minister of Public Finance, effective from 1 January 2015, make significant changes and additions compared to the old provisions (OMFP No. 3.055 / 2009, as amended and supplemented),...

Sämtliche Ressourcen, die wir nutzen sind knapp: Das gilt gleichermaßen für das Geld wie für die Zeit, den Grund und Boden oder das Trinkwasser. Sind Ressourcen knapp, muss ihre Nutzung gelenkt werden. Erfolgt diese Lenkung rational, werden sie so eingesetzt, dass sie mit minimalem Einsatz...

Целью статьи является идентификация типов политики формирования оборотных активов, используемых предприятиями розничной торговли в современных условиях...

Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity. In this paper we want to study the degree of...

This article explains the purpose of inventory from a scientific point of view. A structural analysis of working capital of enterprises in Ukraine has been carried out and the role and place of inventories has been defined. Reversibility of inventory has been calculated. A discount rate of...

This article explains the purpose of inventory from a scientific point of view. A structural analysis of working capital of enterprises in Ukraine has been carried out and the role and place of inventories has been defined. Reversibility of inventory has been calculated. A discount rate of...

В статье рассмотрены способы финансирования оборотных активов промышленных предприятий с учётом отечественных и международных тенденций. Авторами...

This paper presents issues about the coverage with financing sources of current assets for 64 companies listed on the Bucharest Stock Exchange. The aim of the study is to see how to calculate indicators specific to current assets and the general framework offered as whole analysis of the...

The analysis of the financial balance is based on the data from the balance sheet and is related to the correlation between financial resources and financing needs, the company’s liquidity and solvency, and also to the rotation speed of assets and liabilities from the balance sheet. If the...

In the last decades it shows, as a particularity, an acceleration of the internationalizations of capital and trade markets, which has emboldened globalization and, especially, the technological progress of information and communication, which has allowed economic actors to fully profit from the...

Статья посвящена проблемам измерения и оценки уровня риска по стадиям кругооборота оборотных средств промышленного предприятия. Рассмотрены показатели уровня...

The main goal of any business is to maintain the financial stability not only on the short term but also on medium and long term, in other words to maintain a harmony between financial sources and financial needs, respectively the equality between the assets and liabilities from the balance...

The present paper aims to present the correlation as well as the differences between liquidity/cash and liquidity ratio in terms of economic entities. Researches on this topic are based on the opinions of some specialists in accounting and in the economicfinancial analysis, as well as on the...

The essence of the notion "effectiveness of current assets' formation" and "effectiveness of policies for current assets' formation" is determined in the article on the basis of researching concept approaches to the understanding of economic nature of the enterprise as an economic subject.

The arcticle anylyzes the current trends in the management of enterprises financial-economic activity of Fisheries of Ukraine. The basic factors that reduce the management effectiveness were established and directions in the growth of economic decision-making efficiency were defined. The...

В статье проанализированы современные тенденции в управлении финансово-хозяйственной деятельностью предприятий рыбного хозяйства Украины. Были установлены...

В статье на основе исследований концептуальных подходов к пониманию экономической природы предприятия как субъекта хозяйствования определена сущность...

One of the most important roles of a company’s management is to forecast the future economic conditions in which the company will develop its activity. Based on these forecasts and taking into account the economic, technical and competitive environments, the management establishes the...

The paper deals with bank lending to economic agents from the premises and objectives of conducting this process by outlining the determinants of the extent to which banks can lend firms. In this regard, reference is made of financing and economic systems recognized in current theory and...

The article proposes working capital definition, based on discovered financial and economic aspects combining.

Analysis of financial position based on the balance sheet is mainly aimed at assessing the extent to which financial structure chosen by the firm, namely, financial resources, covering the needs reflected in the balance sheet financed. This is done through an analysis known as horizontal...

The basic financial purpose of corporation is creation of its value. Liquidity management should also contribute to realization of this fundamental aim. Many of the current asset management models that are found in financial management literature assume book profit maximization as the basic...

Többéves kutatómunkánk eredményei alapján – jelen tanulmányban – az elméleti összefüggések tisztázásával definiáljuk a forgótőke, az idényszerűen jelentkező forgóeszközök, a forgóbefektetés, a nettó forgótőke, működő tőke és ezekkel összefüggésben a...

Решается задача измерения и выбора рационального способа управления оборотными средствами предприятия и источниками их финансирования. На базе сведений о...

Rainer Dreo gelingt der empirische Beweis der risikoerhöhenden Wirkung negativen Working Capitals. Er beantwortet die Frage, ob in Fällen von nur unvollständig vorliegenden Bilanzen allein auf Basis des Working Capitals eine Aussage über die Eintrittswahrscheinlichkeit zukünftiger...

This paper is aimed at analyzing the relationship between Working Capital Management Efficiency (WCME) and Earnings before Interest&Taxes (EBIT) of the Paper Industry in India during 1997–1998 to 2005–2006. Tomeasure the WCME three index values viz., Performance Index (PI), Utilization Index...