STOCKS AS STRUCTURAL COMPONENTS OF ENTERPRISES CALCULATING CAPITAL IN UKRAINE

Authors

  • Oleksandr NYKYFORAK Chernivtsi National University

Keywords:

working capital, current assets, stocks, accounting standards, reversibility

Abstract

This article explains the purpose of inventory from a scientific point of view. A structural analysis of working capital of enterprises in Ukraine has been carried out and the role and place of inventories has been defined. Reversibility of inventory has been calculated. A discount rate of working capital of Ukrainian entities has been defined.

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Published

31.07.2014

Issue

Vol. 3 No. 2 (2014)

Section

Articles

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