Assessment of the condition and analysis of the efficiency of the use of current assets

The article focuses on the importance of developing approaches to the management of current assets in relation to improving the efficiency of their use in the enterprise, subject to the spread of factors of macroeconomic impact and the influence of market fluctuations, taking into account the periodic analysis of current assets in the enterprise. Using the example of an enterprise analysis, the author considers a system of indicators that allow assessing the condition, movement and efficiency of the use of current assets, using methods of horizontal and vertical analysis of assets in the balance sheet, as well as financial coefficients, with the help of which he concludes about the intensity of their circulation in the enterprise.