系统的方法来构建企业资产管理系统

Удк, Методичний Підхід, ДО Побудови, Системи Управління, Оборотними Активами
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引用次数: 0

摘要

本文对现代条件下完善流动资产管理制度的理论方面进行了概括,并提出了一些实践建议。以流动资产为管理对象,对其进行了详细的研究,构建了一个有效的系统。考察了“流动资产”、“流动资金”等概念之间的关系,确定了它们的共同特征和不同特征。按照不同的分类特征(形成来源、构成、流动性水平、组织性质、在再生产过程中的位置、经营形式、位置)对流动资产进行分组,并确定其在生产过程中的价值。事实证明,流动资产的分组首先具有重要的实际意义,可以建立一个明确的会计系统,分析流动资产的存在和流动,并形成一个有效的按个别类型管理流动资产的系统。对科学文献中有关“流动资产管理”概念的概念进行了深入的分析,并区分了对其理解的几种途径。通过这些研究,形成了笔者对流动资产管理体系的定义。确定流动资产管理体系应以综合方法为基础,其组成部分是管理的对象和主体、目的、基本原则和功能、影响的方法和工具、实现目的的形式化定量和定性标准,以及塑造对象环境的因素。系统的每个元素的特征都被呈现出来,特别是包括管理的主体和客体,它们的相互作用被考虑,目的和任务被定义。确定了管理体系的功能是控制性、稳定性和分析性,并确定了建立管理体系的原则:时效性、统一性、连续性、最优性和合理性。当前资产管理系统的实施意味着以一定步骤的形式实施一系列顺序措施,本文对此进行了考虑。拟议的周转资金管理制度将能够预测一个实体的长期管理战略,并改善其全面运作。关键词:流动资产,流动资产管理,管理制度,公司流动资产。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE METHODICAL APPROACH TO THE CONSTRUCTION OF THE ENTERPRISE ASSET MANAGEMENT SYSTEM
The article deals with generalization of theoretical aspects and practical recommendations on improving the system of management of current assets in modern conditions. The management object are current assets, was studied in detail to build an effective system. The relation of such concepts as "current assets", "circulating capital" is investigated, their common and different characteristics are determined. The grouping of current assets by different classification characteristics (sources of formation, composition, level of liquidity, nature of the organization, place in the reproduction process, form of operation, location) is carried out and their value in the production process is determined. It is substantiated that the grouping of current assets is first and foremost of practical importance, allowing to build a clear system of accounting and analysis of the presence and movement of current assets and to form an effective system of their management by individual types. The thorough analysis of the concepts in the scientific literature of the concept of "management of current assets" is carried out, it is distinguished several approaches to its understanding. The researches made it possible to form an author's definition of a system of management current assets. It is determined that current assets of the management system should be based on a comprehensive approach, the components of which are the objects and subjects of management, the purpose, basic principles and functions, methods and instruments of influence, formalized quantitative and qualitative criteria for achievement of purposes, as well as factors, that shape the environment of the object. The characteristics of each element of the system is presented, including in particular the subjects and objects of management, their interaction is considered, purposes and tasks are defined. It is determined that the functions of the management system are controlling, stabilizing and analytical, and the principles on which it is built - timeliness, unity, continuity, optimality and rationality. The implementation of the current assets management system implies the implementation of a number of sequential measures in the form of certain steps, which are considered in the paper. The proposed working capital management system will make it possible to predict the long-term management strategy of an entity and to improve its overall functioning. Keywords: current assets, management of current assets, management system, current assets of the company.
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