ОБЛІКОВО-АНАЛІТИЧНИЙ ІНСТРУМЕНТАРІЙ УПРАВЛІННЯ ОБОРОТНИМ КАПІТАЛОМ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ
Authors: Татар Марина Сергіївна , Мозгова Анна Олександрівна 
Published: December 2021

Global challenges cause many social and economic transformations in the economic entities activities, especially related to current assets, including disruptions in the inventories supply, increasing receivables due to breach of payment discipline of counterparties due to reduced sales of their own products during quarantine measures, reduced consumer solvency, devaluation of fiat money, etc., which makes it impossible to repay the debt on time, and the growth of receivables leads to the inability to repay their own accounts payable. The aim of the research is improvement the methodology and organization of accounting, analysis and audit of enterprise current assets in the face of global challenges. The subject of the research is the process of current assets formation and usage of PJSC "FED". The methods of the research: observation, comparison, analysis, generalization and formalization, rationing, forecasting. The hypothesis of the research: improving the process of accounting, analysis and internal audit of current assets will increase the efficiency of their formation and usage. The statement of basic materials. For increasing the efficiency of the process of current assets formation and usage in the context of global challenges, a conceptual approach to their accounting and analysis has been developed. The forecasting of current assets value of PJSC "FED" for the next two years was carried out with the help of trend analysis, as a result of which it was determined that the value of current assets will increase. For optimization the inventories formation and usage, the ABC-analysis has been implemented, which makes possible to accurately calculate the required volumes of purchases by different product groups; to exclude from the nomenclature illiquid positions, which makes possible to release cash frozen in these goods, reduce warehousing costs, increase inventory turnover; ensure sales growth. To improve the system of accounting for receivables at PJSC "FED" it is proposed to open six sub-accounts to account 38 "Provision for doubtful debts", as well as to improve analytical accounting by introducing groups of debtors in terms of non-repayment of receivables. Differentiation of ways to increase the efficiency of current assets formation and usage depending on the stage of the operating cycle is proposed. Also it is proposed to conduct current assets internal audit, which will verify the security of current assets, compliance with the rules and requirements of their accounting, documentation, reliability of information. The originality and practical significance of the research: originality lies in the development of methodological principles of production enterprise current assets accounting and analysis, identifying the lack of sources of own working capital. The conclusions and proposals obtained as a research results can be used in the practice of the production enterprise of PJSC "FED" to improve the efficiency of current assets accounting, analysis and audit. Conclusions. The proposed measures will help to improve the efficiency of current assets formation and usage, in particular, to reduce accounts receivable and improve the inventories formation quality