Факторний аналіз ефективності використання оборотних активів

Abstract

The study noted that to determine the efficiency of the using of circulating assets the indicators of turnover are used, namely: the circulating assets turnover ratio, circulating assets to net sales ratio, the average duration of one turnover and profitability: the profitability of working capital. To assess the impact of changes in the efficiency of use of circulating assets, calculate the release or involvement of working capital, which is divided into absolute and relative.