Keyword: «finished products»

Optimization of the structure of current assets as a factor of increasing the solvency and competitiveness of the organization

Authors:

Natalya Chymakova,

Natalya Zenova

The article is devoted to the optimization of the structure of current assets as a factor of increasing the solvency and competitiveness of an agricultural organization. Based on the data of the accounting financial statements of the agricultural microenterprise of the Zernogradsky district of the Rostov region, Kvant LLC, the authors calculated the optimal volume and rational structure of current assets, in which the analyzed enterprise can be solvent and financially stable.

Keywords: financial stability, accounts receivable, liquidity, solvency, cash, stocks, current assets, finished products