Powered by OpenAIRE graph
Found an issue? Give us feedback

ЗНАЧЕНИЕ И КЛАССИФИКАЦИЯ ОБОРОТНЫХ СРЕДСТВ И ИСТОЧНИКОВ ИХ ОБРАЗОВАНИЯ В УЧЕТНО-АНАЛИТИЧЕСКОМ ОБЕСПЕЧЕНИИ ТОРГОВЫХ ОРГАНИЗАЦИЙ

ЗНАЧЕНИЕ И КЛАССИФИКАЦИЯ ОБОРОТНЫХ СРЕДСТВ И ИСТОЧНИКОВ ИХ ОБРАЗОВАНИЯ В УЧЕТНО-АНАЛИТИЧЕСКОМ ОБЕСПЕЧЕНИИ ТОРГОВЫХ ОРГАНИЗАЦИЙ

Abstract

В статье рассматривается роль оборотных средств в хозяйственной деятельности торговых организаций и стадии операционного цикла, за которые осуществляется кругооборот оборотных средств. Дается классификация оборотных средств и источников их образования.

The article reviews the role of working assets in the economic activity of trade companies and stages of operational cycle for which circulation of working assets is made. Classification of working assets and sources of their formation is given.

Keywords

WORKING ASSETS,WORKING CAPITAL,OPERATIONAL CYCLE,SOURCES OF WORKING ASSETS,WORKING PRODUCTIVE ASSETS,CIRCULATING ASSETS,TRADE COMPANIES,ОБОРОТНЫЕ СРЕДСТВА,ОБОРОТНЫЙ КАПИТАЛ,ОПЕРАЦИОННЫЙ ЦИКЛ,ИСТОЧНИКИ ОБРАЗОВАНИЯ ОБОРОТНЫХ СРЕДСТВ,ОБОРОТНЫЕ ПРОИЗВОДСТВЕННЫЕ ФОНДЫ,ФОНДЫ ОБРАЩЕНИЯ,ТОРГОВЫЕ ОРГАНИЗАЦИИ

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average