Current models of working capital management

The article is devoted to models of working capital management on the example of construction companies. An analysis of research on the topic of working capital management. To study the nature of the sources of working capital showed that economic entities should carry out an analytical study (analysis of the dynamics, structure, calculation of coefficients of financial stability and the efficiency of working capital, in their control in the dynamics), and on the basis of the results of the analysis taking into account the specifics of the situation on the market to determine the composition and structure of sources of formation of working capital. The author provides a model of formation of working capital, taking into account the specifics of the construction industry and the production cycle. It appears that the proportional division of current assets on the balance sheet of the construction company with regard to the implementation of this model should be formed in the following manner: 25% of stocks with delivery "just in time", 30% of accounts receivable. According to the author, the implementation suggested in the article model in the framework of the financial management of companies in the construction sector will contribute to improving the reliability and business reputation of the developers, will reduce the amount of short-term obligations and increase financial stability and liquidity of firms in the construction sector.