The assessment of existing inconsistent approaches to the definition of circulating assets management policy type and current liabilities of the commercial organization is given in the article. The criteria and system of indicators for an efficiency assessment of applied circulating assets management policy type and current liabilities of the managing unit as well as possible options of the combination of various policies types of circulating assets and their financing sources from the point of view of their influence on the most important criteria of an organization activity assessment have been offered. The profitability of assets, speed of their turnover and solvency of firm are presented in the form of the table matrix of a complex policy choice of circulating assets management policy type and sources of their financing. Options of the complex policy of management favorable for the enterprise with current assets and sources of their financing proceeding from the established criteria and indicators are determined.

В статье дана оценка существующих противоречивых подходов к определению типа политики управления оборотными активами и текущими пассивами коммерческой организации. Предложены критерии и система показателей для оценки эффективности применяемого типа политики управления текущими активами и пассивами хозяйствующего субъекта, а также возможные варианты сочетания различных типов политик управления оборотными активами и источниками их финансирования с точки зрения их влияния на важнейшие критерии оценки деятельности организации.