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13. В чем сущность и назначение оборотных средств предприятия(1)? Что из себя представляют оборотные фонды(2) и фонды обращения(3).

1.Circulating funds – it is totality of monetary means, prepaid for creation and using circulating production funds, which make production and selling process constant (without stops).

The main feature of circulating funds is a high speed of theirs turnover. The base function of circulating means is to make production process non-stopping.

 

2.Circulating productive assets - is part of productive assets, which is involved in the production of goods in the form of labor, entirely consumed in each production cycle is changing in its natural form, is completely transferred to the cost of the finished product shall be compensated in kind and value after each production run.

3. Circulating assets relate to the servicing of the process of circulation of goods.

Distinctive features of the treatment of funds:

-operate in the field of management;

is not involved in the formation of value;

-are carriers already created value.

To fund the treatment include:

1) finished goods in the warehouse;

2) goods shipped;

3) accounts receivable;

4) cash.

 


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