The method of evaluating the efficiency of the use of working capital of the enterprise

Morozov Kirill Vyacheslavovich, Kolesnikova Anna Aleksandrovna, Vardapetyan Tatiana Davidovna, Sabirzyanov Ruslan Marsovich

The efficiency of the use of working capital of an enterprise determines the effectiveness of economic activity in the aggregate forming the economic and investment potential of an economic entity. Scientific substantiation and scientific research of objective and quantifiably measurable methods for assessing the effectiveness of the use of working capital are motivated by changes in the content of the current modern economic and social formation and market conditions. The object of the study is capitalized sources of financing of the company's activities. The subject of the study is the mobile part of the capital in the form of working capital. The purpose of the study is the scientific substantiation of the method of assessing the effectiveness of the use of working capital of an economic entity. The methodology of the research is heuristic methods of analysis based on generally recognized methods of scientific cognition. The result of the research is a scientifically based method for evaluating the effectiveness of the working capital of the enterprise, which has a quantifiable form of final indicators and the visibility of the results of the evaluation.

Keywords:current assets, mobile capital, profitability, divergence, convergence, growth rate.