Management of reproduction of current assets of machine-building enterprises of Ukraine

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Yu.V.Dubiei, Cand. Sc. (Econ.),, Dnipro University of Technology, Dnipro, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.


Purpose. To determine the specifics of managing reproduction of current assets of machine-building enterprises and to substantiate modern directions of increasing their efficiency.

Methodology. The author uses the following methods: canonical and discriminatory analysis ‒ in developing a conceptual approach to managing the reproduction of current assets of a machine-building enterprise; grouping ‒ while breaking down the production cost of the machine-building enterprise; general and specific ones ‒ in identifying the specifics of the enterprises of the machine-building complex in comparison with other industrial enterprises, as well as in the development of scientific and practical provisions that determine the formation of the resource queue, provided that the income covers (does not cover) the production cost; ranking ‒ when determining the priority of covering costs.

Findings. The specifics of formation and use of current assets of machine-building enterprises is revealed, and based on this, a conceptual approach to managing their reproduction is proposed. The essence of the resource queue method is analyzed, and suggestions on its adaptation to the specifics of heavy engineering enterprises are developed. The resource queue method is shown on the example of railcar manufacturing at Public JSC “Dniprovahonmash”, and the algorithm of the priority of the reproduction of resources under different conditions of cost-revenue ratio from its sale is proposed.

Originality. The resource queue method is improved in the part of the selection of the procedure of minimization of expenses within the limits of relatively stable cost components having the highest ranks of the priority of its coverage.

Practical value. Scientific results can be used by machine-building enterprises for efficient management of current assets in conditions of financial and economic instability.

Keywords: current assets, management of the reproduction of current assets, operational cycle, resource queue, cost, revenue


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