Fonte: Revista Turismo Estudos e Práticas - RTEP/UERN; No. 5 (2020): Geplat: Caderno Suplementar; 1-9
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Resumo: Working capital management is one of the most important factors in ensuring the efficiency of the production process, solvency, growth of economic and financial results of the enterprise. At the present level of development of the conceptual and methodological foundations of planning, accounting and control over the use of each item of current assets of the company underlying the created management information systems, a significant aspect of management becomes the enterprise track of the fact of occurrence of problems and search of reserves of improvement of the management system elements of working capital and use of software products. The overview analysis of the balance sheet of Gazprom transgaz Kazan LLC reflects the situation typical for most domestic enterprises with a high share of accounts receivable and stocks of commodity-material values in the structure of working capital of the enterprise. The solution to these problems may consist in a system of measures to optimize stocks of inventory values and improve the credit policy of the enterprise in terms of segmentation of regular consumers of products by credit rating to differentiate the conditions for sales of products. In this regard, the article is aimed at analyzing the system and evaluating the effectiveness of working capital management of Gazprom transgaz Kazan LLC, the results of which will form the basis for developing recommendations for its improvement.
L.S. Mingalimova 1,G.A. Khaziakhmetova 2,Albina K. Berkaeva 3Lyudmila V. Kutsegreeva 4,Valery S. Misakov 5
1Student of Institute of Management, Economics and Finance, ORCID: 0000-0001-6339-2118, E-Mail: lsmingalimova@gmail.com, 8(950) 319-86-65.2PhD candidate in economics, associate Professor of the Department of production,Economics, SCOPUS ID: , ORCID ID: 0000-0003-0849-7608,guzel7011@mail.ru,8(917)267-89-193 Candidate of Economic Sciences, North Ossetiastate University Named After K. L. Khetagurov,ORCID ID: 0000-0002-0332-6378, d-albina@yandex.ru.
