Choice of complex policy of operational management of current assets in the organization and their financing sources

The assessment of existing inconsistent approaches to the definition of circulating assets management policy type and current liabilities of the commercial organization is given in the article. The criteria and system of indicators for an efficiency assessment of applied circulating assets management policy type and current liabilities of the managing unit as well as possible options of the combination of various policies types of circulating assets and their financing sources from the point of view of their influence on the most important criteria of an organization activity assessment have been offered. The profitability of assets, speed of their turnover and solvency of firm are presented in the form of the table matrix of a complex policy choice of circulating assets management policy type and sources of their financing. Options of the complex policy of management favorable for the enterprise with current assets and sources of their financing proceeding from the established criteria and indicators are determined.