title: ÐÑÐµÐ½ÐºÐ° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¼ÐµÑÐ°Ð»Ð»ÑÑÐ³Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Assessment of working capital management of enterprises in the metallurgical industry
Creators: name: ÐÑÐ¾ Ð®Ð¹Ñ ÑÐ½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð¼ÐµÑÐ°Ð»Ð»ÑÑÐ³Ð¸ÑÐµÑÐºÐ°Ñ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÑ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼
Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
Ð¼ÐµÑÐ¾Ð´ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
metallurgical industry
working capital management
performance analysis
efficiency coefficient method

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ Ð² Ð¼ÐµÑÐ°Ð»Ð»ÑÑÐ³Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐºÐ°Ð·Ð°ÑÑ Ð½Ð° Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÐµÐºÑÑÐµÐ³Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸, Ð´Ð°ÑÑ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½ÑÐµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ ÑÐµÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¸ Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Lingyuan Group. ÐÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð°Ñ ÑÐµÐ»Ñ Ð¿ÑÐµÐ´Ð¿Ð¾Ð»Ð°Ð³Ð°ÐµÑ ÑÐµÑÐµÐ½Ð¸Ðµ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ñ Ð·Ð°Ð´Ð°Ñ: 1. ÐÐ·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼; 2. ÐÐ¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ ÐºÐ¾Ð½ÑÐµÐ¿ÑÐ¸Ð¸ Ð¸ Ð¼ÐµÑÐ¾Ð´Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼; 3. ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐµÐºÑÑÐµÐ³Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ Lingyuan Group; 4. ÐÑÐµÐ½Ð¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ Lingyuan Group; 5. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼. Ð ÑÐ°Ð±Ð¾ÑÐµ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÑÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Lingyuan Group Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¼ÐµÑÐ¾Ð´Ð° ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð° Ð¸ÐµÑÐ°ÑÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ MS Office (Excel) Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÑÑÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð´Ð°Ð½Ð½ÑÐµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð·Ð° Ð¿ÑÑÑ Ð»ÐµÑ Ð¿Ð¾ Ð²ÐµÑÑÐ¸ÐºÐ°Ð»Ð¸ Ð¸ ÑÑÐ°Ð²Ð½Ð¸Ð²Ð°ÑÑÑÑ Ð¿Ð¾ Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»Ð¸ Ñ Ð´Ð°Ð½Ð½ÑÐ¼Ð¸ ÑÐµÐ¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð² ÑÐ¾Ð¹ Ð¶Ðµ Ð¾ÑÑÐ°ÑÐ»Ð¸ Ð² Ð°Ð½Ð°Ð»Ð¾Ð³Ð¸ÑÐ½ÑÑ ÑÑÐ½Ð¾ÑÐ½ÑÑ Ð·Ð¾Ð½Ð°Ñ, ÑÑÐ¾Ð±Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ Ð½ÐµÐ´Ð¾ÑÑÐ°ÑÐºÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²ÑÑÑÐ¸Ðµ ÑÐµÑÐµÐ½Ð¸Ñ. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÑÑ, ÑÑÐ¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð½Ð°ÑÐ¾Ð´Ð¸ÑÑÑ Ð² Ð´Ð¸Ð°Ð¿Ð°Ð·Ð¾Ð½Ðµ Ð½Ð¸Ð·ÐºÐ¾Ð³Ð¾ ÑÐ¸ÑÐºÐ°, ÑÑÐ¾ ÑÐ²Ð¸Ð´ÐµÑÐµÐ»ÑÑÑÐ²ÑÐµÑ Ð¾ ÑÐ¾ÑÐ¾ÑÐ¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸ Ð½Ð¸Ð·ÐºÐ¾Ð¼ ÑÑÐ¾Ð²Ð½Ðµ ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ñ ÑÐ¸ÑÐºÐ¾Ð², ÑÐ½Ð¸Ð¶Ð°ÑÑ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ Ð²Ð»Ð°Ð´ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ Ð¸ Ð¿Ð¾Ð²ÑÑÐ°ÑÑ Ð¿ÑÐ¸Ð±ÑÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÑÐ»ÑÑÑÐ¸ÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼, ÑÐ½Ð¸Ð¶Ð°ÑÑ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ Ð²Ð»Ð°Ð´ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð¾Ð¼ Ð¸ Ð¿Ð¾Ð²ÑÑÐ°ÑÑ Ð¿ÑÐ¸Ð±ÑÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
description: The subject of the study is the analysis and evaluation of working capital management in the metallurgical industry. The aim of the study is to point out the problems of current working capital management of the company, to give reasonable suggestions for solving the problems and to evaluate the effectiveness of working capital management on the example of Lingyuan Group. The set goal implies the solution of the following tasks: 1. To study the theoretical foundations of working capital management; 2. To determine the concepts and methods of assessing the effectiveness of working capital management; 3. To analyze the current management of working capital Lingyuan Group; 4. Assess the effectiveness of working capital management of the Lingyuan Group; 5. To develop recommendations to improve the efficiency of working capital management. This paper examines the working capital management of Lingyuan Group based on the efficiency ratio method and hierarchical analysis method, using MS Office (Excel) to analyze the companys financial data for five years vertically and compare horizontally with seven companies in the same industry in similar market areas, to explore the shortcomings of the companys working capital management and propose appropriate solutions. The results of the study suggest that the working capital management of the company is in the low-risk range, indicating good results of working capital management of the company and the low level of existing risks, reduce the cost of working capital ownership and increase the profitability of the enterprise. The companys working capital management is in the low-risk range, indicating good results in managing working capital, low level of existing risks and increasing the profitability of the company.