Russian Federation
The financial structure of any organization or enterprise includes monetary and material components of working capital. During trading operations and production processes, these elements perform different functions, ensuring the continuity of the company's activities. Constant crisis influences on the retail and wholesale markets force trading organizations to search for the necessary reserves aimed at increasing the efficiency of using current assets.
current assets, efficiency of use, trade organizations, material reserves
1. Federal'nyy zakon «O buhgalterskom uchete» : ot 06.12.2011 g. №402-FZ (v red. ot 12.12.2023 N 579-FZ)) // Konsul'tantPlyus onlayn - Nekommercheskie internet-versii sistemy Konsul'tantPlyus. – URL: http://www.consultant.ru – Zagl. s ekrana.
2. Bezrukova T.L., Borisov A.N., Shanin I.I., Lukin A.S. Prognozirovanie i planirovanie izderzhek v proizvodstvennoy deyatel'nosti predpriyatiy // Lesotehnicheskiy zhurnal. 2015. T. 5. № 2 (18). S. 232-242.
3. Vlasova E.V., Shanin I.I. Sistema vnutrennego kontrolya za finansovoy deyatel'nost'yu predpriyatiya // Aktual'nye napravleniya nauchnyh issledovaniy XXI veka: teoriya i praktika. 2014. T. 2. № 3-1 (8-1). S. 375-379.
4. Bezrukova T.L., Stepanova Yu.N., Shanin I.I., Busarina Yu.V., Nesterov S.Yu. Aspect-oriented key-index based regional business entities evaluation framework // European Research Studies Journal. 2017. T. 20. № 3B. S. 183-192.
5. Zaharov I. V., Tarasova O. N. Buhgalterskiy uchet i analiz. — M.: Yurayt, 2023. — 416 c.
6. Buhgalterskiy finansovyy uchet / pod red. I. M. Dmitrievoy, V. B. Malickoy, Yu. K. Harakoz. — M.: Yurayt, 2023. — 525 c.
7. Bezrukova T.L., Stepanova Yu.N., Shanin I.I., Zhabina A.I. Principial'nye rashozhdeniya v MSFO I RSBU // Uspehi sovremennogo estestvoznaniya. 2015. № 1-2. S. 247-250.
8. Prakticheskie osnovy buhgalterskogo ucheta imuschestva organizacii / pod red. I. M. Dmitrievoy, V. B. Malickoy, Yu. K. Harakoz. — M.: Yurayt, 2023. — 490 c.
9. Bezrukova T.L., Shanin I.I., Timoshilova A.P. Podhod k provedeniyu analiza oborotnyh sredstv na promyshlennyh predpriyatiyah // Mezhdunarodnyy zhurnal prikladnyh i fundamental'nyh issledovaniy. 2016. № 6-3. S. 546-548.
10. Smekalov, P. V. Analiz finansovoy otchetnosti predpriyatiya: ucheb. posobie / P.V. Smekalov, D.G. Badmaeva, S.V. Smolyaninov. - M.: Prospekt Nauki, 2018. - 472 c.
11. Drapalyuk M.V., Bezrukova T.L., Shanin I.I., Bezrukov B.A. Methodology of probabilistic modelling of the current activity of industrial enterprises // V sbornike: Journal of Physics: Conference Series. The International Conference "Information Technologies in Business and Industry". IOP Publishing, 2019. S. 072022.
12. Shtefan M. A., Zamotaeva O. A., Maksimova N. V. Buhgalterskaya (finansovaya) otchetnost' organizacii. — M.: Yurayt, 2023. — 347 c.



