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Contents
Introduction ................................................................................. 3
1. Theoretical aspects of the formation and improvement of the organization of working capital .... .................. ........ 7
1.1. The essence and characteristic of working capital. 35
1.2 Sources of and principles of the organization of working capital ......... ... ........................................... ....... 37
1.3. The efficiency of working capital .... ......... .. 39
2. The organization and financing of working capital SKHPK "Plemptitsa - Mozhayskoye" .......... .......................................... 35
2.1. The composition and dynamics of the current assets of the enterprise SKHPK "Plemptitsa - Mozhayskoye" ..................................... ............. 35
2.2 Sources of working capital SKHPK "Plemptitsa - Mozhayskoye" ........................................... ....... 37
2.3. The efficiency of working capital SKHPK "Plemptitsa - Mozhayskoye" ........................... .. ......... ... ......... .. 39
2.4. Analysis of the need for working capital ..................... .. 42
3. Areas of improvement of financing and improving the organization of the working capital SKHPK "Plemptitsa - Mozhayskoye" ...... 48
3.1 Arrangements for the sales rhythm ................................................... .. ......... ... ............ 48
3.2. Development of a technique of rationing of circulating assets in stocks of materials for SKHPK «Племптица-Можайское»…………………………………………………………… 51
3.3. Improving the mechanism of management of receivables on SKHPK «Племптица-Можайское»…………………………………………………………… 63
Conclusions and recommendations ............................................................ .. 66
List of used literature ................................................ 68
Applications ............................................................................ 72
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