Optimization of the structure of current assets of a manufacturing enterprise

The issues related to the study of the influence of factors on the formation of the composition of current assets of machine-building enterprises are considered. The problems of working capital management are identified, the main of which is the search for a compromise between liquidity, profitability and the speed of capital turnover. On the basis of statistical materials, the state of the main elements of the working capital of machine-building enterprises of the Russian Federation for five years has been analyzed. The approaches and assumptions to determining the composition of the main groups of current assets for the purposes of analysis are clarified. The structure of current assets in the context of their main elements is analyzed. The stochastic dependence between the share of individual components of current assets and the final results of the activities of machine-building enterprises is revealed. The criteria of adequacy of the presented mathematical models are calculated. The comparison of the estimated and actual profit of the enterprise is given. The main directions of using dependencies for making managerial decisions are proposed.