assets

The emergence of financial intermediation in history was the result of the evolution of the process of distribution of functions in the field of financial services. Over time, this process became an important and independent branch of the economy. Modern financial intermediaries, forming the structure of the financial market, play a key role in ensuring effective interaction between those who have temporarily free funds and those who need them.

The modern environment of functioning of domestic enterprises is characterized. The listed main factors that occur in the dynamic and changing external environment of the operation of the enterprise in the present. The main parameters for success, as well as stability in financial, investment and production-economic activity are outlined. It is proved that the non-current assets of modern companies play a key role in the stabilization processes.

In this paper, authors analyze existing approaches to assessment of company’s liquidity and solvency, and identify inconsistencies and inaccuracies of these approaches, particularly in relation to the organization of assessment. They suggest an improved method for calculation of indices that form the basis of liquidity assessment.

The article scrutinises the specification pertinence of the category “logistic assets” as well as their structures and performance efficiency indices. In particular, the composition of the fixed assets, constituting the main interest from the point of view of Logistics according to the adopted in accounting classification, is determined; the industrial (technological) structure of fixed assets for different types of enterprises from the point of view of Logistics is provided; the composition of current assets constituting the main interest from the point of view of Logistics is analysed.

Solved problems and importance with objective valuation of assets, obligations and
equity in the reorganization of economic subjects for the purposes of accounting and financial
reporting. Conceptual basis and standardization of accounting procedures at the confluence of
economic subjects. The results of the critical analysis of recording individual balance sheet
items – outstanding accounts receivable, advances to non-receipt of, and content adjustments
other balance sheet items.