EXPERIENCE IN ANALYSIS OF THE PROFITABILITY OF CURRENT ASSETS OF THE ORGANIZATION

Abstract

An algorithm for analyzing the profitability of an organization's circulating assets is considered in the context of the owners' orientation towards the increment of their capital, which implies the effective use of circulating assets. The methodology for researching the profitability of circulating assets has been clarified, and a factor analysis of the profitability of current assets of Mega Furniture Firm LLC has been carried out. The significance of the study of current assets in connection with the substantive activities of the organization was clarified, guidelines for the formation of the structure of current assets were established in relation to the tactical and strategic goals of the business and owners. The prospects for the development of the methodology for analyzing the profitability of working capital are determined, focused on the indicator of functioning capital, which makes it possible to level the problem of division of profits attributable to non-current and current assets when assessing the profitability of a part of property. The algorithm for analyzing current assets and their profitability described in the article can be useful for the management of organizations in assessing the state of factors and reserves for increasing the level of use of current assets.