THE THEORETICAL ASPECTS OF ENTERPRISE LIQUIDITY MANAGEMENT

Abstract

In the article the scientific going is considered near determination of liquidity of enterprise. In accordance with the resulted approaches in the process of research generalized of determination of concept there is liquidity. Purchased subsequent development consideration of liquidity as in time to convert ability of enterprise the assets in a money and by them in full to settle accounts after the obligations.

In modern market conditions leaders must be well-informed about the results of activity of enterprise for his subsequent development and developments of effective administrative decisions. To get necessary information it is necessary to conduct the analysis of activity both in general and after separate links. Opinions of the Ukrainian and foreign scientists in relation to the concept of liquidity of assets are alike, however much each has adding to the generally accepted explanation of this economic phenomenon. During the estimation of liquidity of enterprise of analysis the sufficientness of circulating assets is subject for redemption of current liabilities (floating creditor debt). For leaders and proprietors of enterprise the insufficient level of liquidity can mean the decline of level of profitability, loss of control and partial or complete loss of investments of capital.

Thus, important pre-condition of application of correct antikrizovikh measures is authentication depths of financial crisis, which are necessary pre-condition of correct and timely reaction on it. Research of liquidity of enterprise is important direction of study of the financial state of enterprise which serves as pre-condition of warning of financial crisis.