To the question about the sources of formation of circulating assets of the enterprise

In this article the author discusses the main issues relating to structuring working capital. At the same time, we consider our own and attracted sources of working capital formation, highlight their disadvantages and advantages, as well as the possibilities of using working capital. The author also emphasizes that in the rational formation of working capital, it is necessary to take into account the features of not only own, but also borrowed capital.