Working capital of the enterprise and sources of their formation

In this article, on the basis of different literature sources reveals the concept and economic essence of current assets, sources of their formation, as well as ways to improve its effectiveness. When writing of the used books edited by professors O. I. Volkova, V. Ya Gorfinkel, V. M. Popov, and V. P. Gruzinova, V. D. Gribov, V. E. Adamov.