title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼Ð¸ Ð°ÐºÑÐ¸Ð²Ð°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐµÑ-ÐÑÐ³Ð°Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Management of current assets of the enterprise (on the example of Les-Luga LLC)
Creators: name: ÐÑÑÐ°Ð¼Ð¼Ð°Ð´Ð°Ð¼Ð¸Ð½Ð¾Ð², ÐÐ±Ð´ÑÐ»ÑÐ°Ð¼Ð¸Ð´
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: 2022
Subjects: Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ
ÑÐ°ÐºÑÐ¾ÑÐ¸Ð½Ð³
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
Ð¾Ð±Ð¾ÑÐ°ÑÐ¸Ð²Ð°ÐµÐ¼Ð¾ÑÑÑ
Ð¸Ð½ÑÐ»ÑÑÐ¸Ñ
current assets
accounts receivable
factoring
efficiency
turnover
inflation

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description: The topic of the final qualifying work: "Management of current assets of the enterprise (on the example of Les-Luga LLC)".Â This work is devoted to the study of aspects of managing current assets and evaluating the effectiveness of their use, and the purpose of the work is to develop a way to improve the efficiency of the use of current assets in the enterprise. Tasks that were solved during the study:Â Analysis of the essence of current assets and methodology for assessing the effectiveness of their use. Analysis of the company's activities and the structure of the balance sheet and assets in the company.Â Assessment of the efficiency of the use of current assets using traditional relative indicators.Â Development of measures to improve the efficiency of the use of current assets and assessment of the economic efficiency of the event.The study was conducted based on Les-Luga LLC. For the analytical and calculation part of the final work, accounting statements such as balance sheet, financial results report, and information about the company's internal processes were used. An analysis was carried out, which showed that the liquidity conditions are not fully met, since the amount of accounts receivable does not cover the amount of short-term loans and borrowings. According to the results of the analysis, the main problem was identified â the growth of accounts receivable due to the growth of debts of buyers and customers. As a result, it was decided to introduce factoring into the current assets management system. The calculation part showed that the introduction of factoring will primarily reduce losses from inflation by 85 %, as well as the release of funds will increase sales by 11.3 % and will reduce the turnover period of accounts receivable, which will accelerate the operational and financial cycle in Les-Luga LLC.