Analysis of the efficiency of the use of the working capital of the enterprise

This article discusses the issue of assessing the efficiency of using working capital of PJSC “KEMZ”. The working capital of the enterprise is an important factor in the effective financial and economic activity of the enterprise. The sources of working capital formation are own and borrowed (short-term and long-term) funds. The main areas of use of working capital are: finding funds in stocks, in the form of receivables, cash on hand and on the current account, funds in the process of production of goods and other assets of the enterprise. A timely methodology for assessing the effectiveness of the use of working capital of an enterprise makes it possible to characterize the activities of an enterprise, to identify the dynamics, structure and speed of turnover and other indicators of working capital. Also, in the process of analysis, it is possible to identify weaknesses in the use of working capital, as well as develop ways to improve the use of working capital in the future. In the course of the conducted study, the authors examined the dynamics and structure of current assets, calculated the efficiency of the use of working capital in 2018-2022. When assessing the effectiveness of the use of working capital, various methods of analysis were applied, conclusions and suggestions were made.