The assessment of efficiency of small and medium-sized businesses' current assets use

The indicators of financial management's efficiency for using by small and medium-sized businesses are included in the theoretical underpinning of the estimation. The article justifies the inclusion of the formation of indicators of effective current asset management for using by small and medium-sized businesses of the Volgograd Region. The performance measures were grouped into follow classes of current asset: inventory management, receivables management, cash management. Systematization of performance indicators was carried out in the coordinates «income - risk - capital intensity» and includes target values.