ECONOMIC ESSENCE OF CURRENT ASSETS AND ITS SIGNIFICANCE IN STRATEGIC MANAGEMENT ACCOUNTING

Abstract

The article considers economic definition of current assets, their components and bases of organization of strategic management accounting, and also analyses results of the study conducted by foreign and domestic economists. Various approaches of foreign and domestic scientists to determine the economic essence of " current assets” and “inventories” have been generalized. The article gives recommendations on definition of tasks of strategic management accounting of current assets in economic entities.