IMPROVED METHODS OF EVALUATING THE EFFECTIVENESS OF CURRENT ASSETS USAGE
The article analyzes the degree of indicators efficiency study for the use of circulating resources, identified modern methods and methods of analysis for all types of enterprises, and for agrarian organizations in particular. All indicators can be conditionally divided into three groups of factors: turnover (business activity), liquidity and profitability. Methods for calculating these groups of exponents are also presented. The analysis of modern methods for assessing the effectiveness of using current assets is put into practice, their advantages and disadvantages are revealed. The methodology for analyzing the efficiency of circulating resources use for an enterprise in the agricultural sector of economy was developed, based on the number of assets that participated in the production process of the current period. The sources of information for this method are financial and statistical reporting data. The legislative regulation of the process of providing financial and statistical information to external users is analyzed