Apyvartinis kapitalas ir jo valdymo politikos formavimo principai
LTStraipsnyje analizuojamas svarbus įmonės finansų valdymo sistemos elementas – apyvartinis kapitalas, jo valdymo tikslai ir sprendimai susiję su optimaliu panaudojimu. Nagrinėjama metodologinė bazė, kurios pagrindu priimami sprendimai ir formuojama apyvartinio kapitalo valdymo politika. Trumpai apžvelgiamos interpretavimo ir terminologijos problemos. [Iš leidinio]Reikšminiai žodžiai: Apyvartinis kapitalas; Operacinis ciklas; Trumpalaikiai įsipareigojimai; Trumpalaikis turtas; Valdymas; Current asset; Lithuania; Management; Operational cycle; Short-term liabilities; Working capital.
ENDue to strong competition in both domestic and European markets and growing prices of labour, raw materials, energy and other resources, enterprises must look for new reserves and opportunities to enhance competitiveness. Working capital of an undertaking is one of such reserves; effective management of working capital can contribute considerably to the development of corporate welfare. The aim of the publication is to structure the methods of working capital management and analysis and thus to form a management policy for an enterprise. The task that has been undertaken in this publication is to define the main principles of policy formation of working capital management. [From the publication]
