Економічна Сутність Оборотних Активів Та Їх Типологія

The purpose of the article is to study theoretical approaches to defining the essence of current assets and their classification and improving the existent methods. One of the most important indicators which is characterized the financial condition of enterprise are current assets. Current assets are those assets which is indispensable for enterprises’ business activity. An availability of the required number of each of the components of current assets provides enterprises’ opportunity to conduct their business activities. In the article is showed the basic approaches to defining the economic essence of current assets and their classification. Each of the scholars interpreted the concept of «current assets» in his own way, highlighting various classifications and approaches to understand it. Depending on the industry and type of enterprise have different needs and current assets, especially stocks and the structure of all assets. It is systemized all classifications and classification features and is formed the universal clarification of current assets which can be using in every economic science and entity of any industry.