ECONOMIC ANALYSIS IN THE MANAGEMENT SYSTEM OF CURRENT ASSETS OF THE ENTERPRISE
Authors: Lobacheva Iryna , Polishchuk Nataliia 
Published: April 2021

The article considers the methodology of financial analysis in the process of managing current assets of an agricultural enterprise. It is noted that economic activity and the economic mechanism should encourage the interests of people to achieve a certain positive result from the main activity: an increase in the volume of manufactured products, an increase in income and profit of the enterprise, an increase in labor productivity of workers and an intensification of activities. It is proved that the successful solution of the strategic task of overcoming the global financial crisis and stabilizing market relations is largely based on the restructuring and improvement of forms and methods of economic analysis. In the management system, financial and economic analysis is an integral part of management, and not an emergency measure, because it is impossible to carry out management without a systematic analysis of the state and availability of material values and funds, their expenditure, operations and processes that are associated with the sale of goods. It is noted that in the conditions of stabilization, the timeliness and effectiveness of economic analysis are of great importance. The efficiency of inventory sales largely depends on these factors. The main task of all enterprises of the agro – industrial complex is to adapt to modern realities in the agricultural sector, which involves solving a large number of legislative misunderstandings and economic problems and inconsistencies. The traditional approach to organizing a financial analysis system in modern conditions is marked exclusively by international market terminology, but by old approaches, estimates and tools. One of these examples of enterprises with modern approaches to solving problems of financial analysis of current assets is Public Joint Stock Company "Dashkivtsi", where not only financial and economic indicators are improving, but also sales markets and the range of agricultural products are expanding, its quality is improving, which is highly appreciated by consumers. Assets of an enterprise are resources – tangible or intangible resources of value (property objects) that are received by the enterprise as a result of previous operational and economic processes and tend to bring it (the enterprise) economic benefits in the future in the form of income. In world practice, assets are most often defined as a certain type of resource that an enterprise receives as a result of past events. The use of such resources in current or future periods may lead to an increase in the economic benefits of the enterprise itself or its owners. For the preparation of financial statements, the main valuation of assets is historical cost. Some enterprises use the current cost of assets as the main one, because they are not able or ready to complete the accounting model of their historical cost and reflect the impact of price changes on non-monetary assets. At the same time, each type of enterprise asset has a special methodology for evaluating various business operations in the course of its activities. The company's assets are divided into current and non-current. In foreign practice, each enterprise, taking into account the nature of its activities and the specifics of technology and organization of business operations, independently decides on the issue of dividing assets into current and non-current. In Ukraine, in accordance with the accounting regulation (standard) No. 2 "Balance sheet", the division of assets into current and non-current is mandatory.