Ways to improve working capital management process
Article investigates the importance of working capital to the enterprise. In the article the essence of the concept of «working capital», especially its management and main factors influencing their formation. Clarified the economic essence of the working capital funds that offer their own definition of this notion that more fully disclose the economic nature of working capital and gives an opportunity to separate them from other concepts. The influence of external and internal factors on the level of working capital business. The methods of control elements in modern terms, to implement the comprehensive analysis of efficiency of working capital, which will identify ways to increase their use. Recommended system of indicators for the implementation of the comprehensive analysis of efficiency of use of working capital that would identify ways to improve their use. Equally important in the management of working capital is accounts receivable management, if the company will follow our suggested ways to manage receivables that will be able to reduce the outflow of working capital and reduce the risk of doubtful and bad debts. Proposed and justified measures to improve the efficiency of working capital for the successful development of enterprises through improved management of current assets in a volatile market environment.
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