Management of current assets within the financial relations system of a modern enterprise

Abstract

Current assets constitute one of the key components that ensure the formation of the primary resource base necessary for the uninterrupted operation of an enterprise. Their volume must be sufficient to fulfill the planned range of services and meet market demand, while remaining minimal enough to avoid excessive production costs caused by surplus inventory. A shortage of working capital or inefficient management thereof can lead to adverse consequences, such as slower sales processes, deteriorating liquidity, reduced solvency and profitability, all of which ultimately undermine the financial stability of the enterprise. The purpose of this article is to justify the directions and effective measures that, through comprehensive interaction, enable systemic improvement in the management of current assets within modern enterprises under various financial conditions. The study employs methods such as comparison, systematization and logical generalization, historical and cause-and-effect analysis, as well as a systems approach. Results. Given that current assets represent a significant portion of an enterprise's total assets, adapting to changes in the economic environment and promptly adjusting asset management strategies is critically important – especially under today's unstable and uncertain conditions – to ensure the proper functioning of operational transport enterprises. Conclusions. Effective management of current assets in a modern enterprise provides a stable foundation for continuous operational activity and, as a result, contributes to reducing financial risks, optimizing the composition and sources of financial resources, and ultimately ensures a long-term increase in profitability, financial resilience, and competitiveness in the market.