AGGRESSIVE POLICY OF FINANCING CURRENT ASSETS OF TRADE ENTERPRISES: DIAGNOSIS OF THREATS AND CONSEQUENCES

Анотація

The article, based on the study of the main indicators of the formation and financing of current assets of trade enterprises in Ukraine, reveals the predominance of the practice of applying an aggressive approach to financing current assets, which is characterized by particularly negative manifestations in difficult economic periods. It has been noted that this practice requires additional attention of the company’s management to certain parameters of current asset management, their careful monitoring and control. An approach to comprehensive diagnostics of the state of aggressive current financing policy has been suggested based on the assessment of a combination of values of financial cycle duration, net working capital, profit (or loss) and overdue current liabilities. Diverse situations which are characterized by various degree of threats to a financial condition of the trade enterprise, their features and directions of administrative influence concerning minimization of negative consequences for a financial condition of an enterprise have been identified.

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