Peculiarities of modern approaches on the specificity of classification of current assets.

Abstract

The article is devoted to the generalization of modern scientific and methodological approaches concerning specific character of the classification of current assets. An important condition for the implementation of the process of managing the company's current assets is the distribution of these assets into groups according to various characteristics. On the basis of the analysis of the work of domestic and foreign scientists, the main classification features of current assets have been singled out, as well as a description of their individual elements has been considered. According to the definition of their value in conditions of the modern market economy, the up-to-date classification of current assets is considered, new theoretical approaches to the classification of current assets are proposed and the predominant applied spheres of their use are indicated. The use of the distribution of current assets in terms of the degree of protection from inflation, the level and types of risks of invested current assets, the degree of liquidity, and the level of profitability is recommended in conditions of crisis management. The emphasis on this differentiation will allow us to analyze whether the enterprise will survive during the period of growing of inflationary processes or the non-return of receivables. The conclusions of the research show that economically justified classification of current assets has not only scientific but also practical importance: it is a prerequisite for successful accounting organization, the ability to perform operational analysis, audit – that is the main sources of informative support for making effective management decisions at the enterprise in the current crisis conditions.