Management structure current assets based on a functional model of optimization of capital structure

  • Vitaliy Kuchmenko Zhytomyr State Technological University
Keywords: current assets, inventories, accounts receivable, cash, liquidity, capital structure, optimize the structure


The subject of research is the system of financial transactions as categories that provide better management of turnaround assets of the enterprise. The purpose of writing. Is to develop a model to optimize the structure of current assets stone processing industry. Objectives of the study. The features of the model optimization structure capital formation toward their liquidity. The methodology of work. The study was a study of modern domestic and foreign scientists to determine the views of the economic substance of the notion of capital company. The results of the work. An functional model of management structure of current assets. Practical implications Offered recommendations of the management structure of current assets can be used by managers and specialists of enterprises to improve the quality and efficiency of the management of capital. Conclusions. Consequently, the functional model of management structure of current assets is an important consideration factor competitiveness of enterprises creates conditions to minimize and eliminate the negative impact of the elements of the external environment, consumers «voting» for money services businesses; competitors trying to reduce its market share by offering customers favorable terms of sale; Resource providers wishing to get paid on time. The key point in the implementation of the mechanism of formation enterprise competitiveness factors justify acts proportion of each element of working capital in line with the strategic ambitions of the company.


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Author Biography

Vitaliy Kuchmenko, Zhytomyr State Technological University

Kuchmenko Vitaliy, Senior Lecturer, Department of Enterprise Economics

How to Cite
Kuchmenko, V. (2017). Management structure current assets based on a functional model of optimization of capital structure. University Economic Bulletin, (35/1), 46-53. Retrieved from
Economy and Management