Methodological assessment approaches of the enterprise current assets management strategy

Kostakova, Lina and Костакова, Ліна Дмитрівна and Костакова, Лина Дмитриевна and Voloshyna, Svitlana and Волошина, Світлана Василівна and Волошина, Светлана Васильевна (2020) Methodological assessment approaches of the enterprise current assets management strategy. Торгівля і ринок України : тематичний зб. наук. праць (1(47)). pp. 78-87. ISSN 2079-4762

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Abstract

The objective of the article is the development of the scientific and methodological approaches to the current assets management strategy in terms of its type correspondence with the basic development strategy of an enterprise. The article is prepared with the usage of some general and special methods of scientific research of economic processes, such as: system-genetic approach, methods of typology, terminological analysis, detalization and generalization — for content analysis of the definition ofcurrent assets management strategy of an enterprise, analysis and synthesis method — to determine thegoals and tasks of the current assets management strategy, system — activity approach — forcomparative analysis of the current assets management strategy types, graphical method of presentation — for visualisation of the results of the research. The problematic regarding the research of current assets management strategy that displays itself in lack of co-ordination of the content, goals and forming approaches is defined. The definition “current assets management strategy of an enterprise” is further developed. The strategic management aspect, conceptual importance of management decision, its nature and focus are taken into consideration. Keeping in mind that the strategy is based on some goals and tasks, it required for their specification and structuring for this process. The analysis of the current assets management strategy typology is conducted. The characteristics of the basic strategy types are expanded. It is defined that choosing the type of current assets management strategy is determined with the help of limited number of figures that limits the tactical actions of the management while strategy implementation on account of small quantity of check indicators. For the purpose of choosing the current assets strategy type the scientific and methodological approach is proposed. It includes the conformity assessment of the strategy type and the basic development strategy of an enterprise. For the strategy evaluation the system of criteria figures that display the goals of strategic development of the enterprise and the tasks of the specific current assets management strategy type is substantiated. Formalisation of the criteria figures is described as naturally expected tendency of their change. In order to improve the reliability of management decisions made in regard to current assets management, it is proposed to add the results of the competitive analysis along with defining the basis of comparison. As an alternative approach to the operational current assets management strategy evaluation the elasticity coefficients of the financial results regarding the indicators of current asset turnover and return on current assets are proposed. The potential options of management decisions in the context of the current problems of forming and utilizing the current assets within domestic enterprises are considered.

Item Type: Article
Uncontrolled Keywords: оборотні активи, стратегія управління, цілі управління, типологія стратегій, критеріальні показники, оцінювання
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Academic journals of DonNUET > Trade and Market of Ukraine
Divisions: Academic journals of DonNUET > Trade and Market of Ukraine
Educational and Scientific Institute of Hospitality Industry and Tourism > Department of Technology in Restaurant Management, Hotel and Restaurant Business and Entrepreneurship
Depositing User: Адміністратор репозиторію
Date Deposited: 24 Dec 2020 12:02
Last Modified: 24 Dec 2020 12:02
URI: http://elibrary.donnuet.edu.ua/id/eprint/2161

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