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Methodical Approaches to Diagnostics of Circulating Assets of an Enterprise


  • Oleksandrenko Iryna V.

    () (Lutsk National Technical University)


The article is devoted to the study of theoretical and practical grounds of diagnostics of circulation assets. It identifies essence of circulating assets and their types. It shows main stages of diagnostics of circulating assets and systemises main tasks, which should be solved in the process of diagnostics. It specifies methods used in the process of diagnostics of the enterprise circulating assets. It identifies and shows the order of calculation of indicators of efficiency of use of circulating assets. Based on the proposed indicators of efficiency of use of circulating assets the article identifies methodical grounds of carrying out their factor analysis. The provided methods of conduct of a factor analysis of the circulating assets turnover ration allows finding out how growth (reduction) of components of circulating assets influenced the change of the effective indicator. Based on the results of diagnostics of circulating assets the article shows main managerial decisions that could be taken into account. The reflected theoretical and practical aspects of diagnostics are a foundation of conduct of diagnostics of property and the financial state of the enterprise in general.

Suggested Citation

  • Oleksandrenko Iryna V., 2014. "Methodical Approaches to Diagnostics of Circulating Assets of an Enterprise," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 2, pages 277-283.
  • Handle: RePEc:idp:bizinf:y:2014:i:2:p:277_283

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