title: ÐÐ±Ð¾ÑÐ¾ÑÐ½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸: ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð¿ÑÑÐ¸ ÐµÐµ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð Ð°Ð´Ð¸Ð¾Ð²ÑÐ¹Ð²Â»)
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: Current assets of a trading enterprise: efficiency of use and ways to improve it using the example of OOO Radiowave
Creators: name: ÐÑÐ°ÑÐ¾Ð»Ð¾Ð², ÐÐ»Ð°Ð´Ð¸ÑÐ»Ð°Ð²
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: 2024
Subjects: Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
ÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ²
Ð¾Ð±Ð¾ÑÐ°ÑÐ¸Ð²Ð°ÐµÐ¼Ð¾ÑÑÑ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ²
ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½Ñ Ð¾Ð±Ð¾ÑÐ°ÑÐ¸Ð²Ð°ÐµÐ¼Ð¾ÑÑÐ¸
working capital
trading enterprise
efficiency of working capital use
turnover of working capital
turnover ratio

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð Ð°Ð´Ð¸Ð¾Ð²ÑÐ¹Ð²Â», Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð², Ð²Ð»Ð¸ÑÑÑÐ¸Ñ Ð½Ð° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ², Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÐºÐ¾Ð½ÐºÑÐµÑÐ½ÑÑ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¹ Ð¸ Ð¿ÑÑÐµÐ¹ Ð¸Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ Ñ ÑÐµÐ»ÑÑ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾Ð¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - Ð¸Ð·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ; - ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð¸ Ð¾Ð±Ð¾Ð·Ð½Ð°ÑÐ¸ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐ°ÐºÑÐ¾ÑÑ, Ð²Ð»Ð¸ÑÑÑÐ¸Ðµ Ð½Ð° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ²; - Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐ¼Ð¸ ÑÑÐµÐ´ÑÑÐ²Ð°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«Ð Ð°Ð´Ð¸Ð¾Ð²ÑÐ¹Ð²Â»; - ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ñ ÑÐµÐ»ÑÑ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾Ð¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð²Ð»Ð¸ÑÐ½Ð¸ÐµÐ¼ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÐ¹ ÑÐ¸ÐºÐ» Ð¸ ÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð²ÑÐ¿Ð¾Ð»Ð½ÑÑÑ ÑÐ²Ð¾Ð¸ Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð°. Ð Ð½Ð°ÑÑÐ¾ÑÑÐµÐµ Ð²ÑÐµÐ¼Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ðµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² ÑÑÐ°Ð½Ð¾Ð²Ð¸ÑÑÑ ÐºÐ»ÑÑÐµÐ²ÑÐ¼ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð¼ Ð´Ð»Ñ ÑÑÐ¿ÐµÑÐ½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð³Ð¾Ð´Ð¾Ð²Ð¾Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð·Ð° 2019-2022 Ð³Ð³. ÐÐÐ Â«Ð Ð°Ð´Ð¸Ð¾Ð²ÑÐ¹Ð²Â» Ð° ÑÐ°ÐºÐ¶Ðµ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ, Ð´Ð°Ð½Ð½ÑÐµ Ð¤ÐµÐ´ÐµÑÐ°Ð»ÑÐ½Ð¾Ð¹ ÑÐ»ÑÐ¶Ð±Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ ÑÑÐ°ÑÐ¸ÑÑÐ¸ÐºÐ¸, Ð¤ÐµÐ´ÐµÑÐ°Ð»ÑÐ½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÑÐ»ÑÐ¶Ð±Ñ Ð¸ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÐ° Ð¿Ð¾ ÑÐµÐ¼Ðµ. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð¼ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ. ÐÑÐ¸ ÑÐ±Ð¾ÑÐµ Ð´Ð°Ð½Ð½ÑÑ, Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼ÑÑ Ð´Ð»Ñ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ, Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¿Ð¾Ð¸ÑÐºÐ¾Ð²ÑÐµ ÑÐ¸ÑÑÐµÐ¼Ñ Google, Yandex.
description: The purpose of the work is to conduct a comprehensive analysis of the working capital management system on the example of Radiovave LLC, identify the main factors affecting the efficiency of working capital use, and develop specific strategies and ways to improve them in order to optimize financial activities and ensure sustainable development in modern trade. The following tasks were solved: - to study the theoretical foundations of the use of working capital of the enterprise; - to consider and identify the main factors affecting the efficiency of the use of working capital; - to carry out a comprehensive analysis of the working capital management system of LLC Â«RadiowaveÂ»; - to develop recommendations in order to optimize financial activities and ensure sustainable development in the context of modern trade. The relevance of the topic is due to the influence of working capital on the production cycle and the ability of organizations to fulfill their obligations. Currently, the effective use of working capital is becoming a key factor for the successful operation of companies. The sources of information were the data of the annual accounting statements for 2019-2022 of Â«RadiowaveÂ» LLC, as well as regulatory legal acts, data from the Federal State Statistics Service, the Federal Tax Service and literature on the topic. The result of the work is the analysis of working capital and the development of measures to improve their efficient utilization. Google and Yandex search engines were used to collect the data required for the work.