Adoption of management decisions on effective management of working assets of the enterprise of AG JSC “Belorechenskoe”

The article presents an analysis of the composition and structure and efficiency of managing the working capital of an enterprise. As a result of this analysis, inefficient use and management of accounts receivable was revealed. At the enterprise, the amount of receivables exceeds the amount of accounts payable, i.e. the enterprise pays off its debts before the debts are returned by the debtors. In order to regulate the amount of receivables, the article proposes such financial management techniques: spontaneous financing, factoring, as well as ABC analysis of debtors, which allow developing individual credit conditions for each group (A, B, C) of debtors and reducing the amount of receivables due to its refinancing through factoring. In addition, a discount system was proposed and calculated - spontaneous financing, depending on the amount of the debtor’s prepayment.