STOCKS AS STRUCTURAL COMPONENTS OF ENTERPRISES CALCULATING CAPITAL IN UKRAINE

Oleksandr NYKYFORAK

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.

Keywords


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

References


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