Efficiency of use of working capitals of Garden-Giant JSC

In this article, the concept of “current assets” was examined, external and internal factors affecting the efficiency of the use of working capital were studied. The basic directions for increasing the efficiency of using the funds of this group are proposed, as well as the key principles for the operational management of current assets and the elements of their classification. The composition and structure of working capital of JSC “Sad-Giant” is considered and their analysis is carried out by calculating several indicators. In the future, the main activities were identified to increase the efficiency and rationality of the use of working capital.