Principles and Main Stages of Optimisation in the System of Management of Circulating Assets in Retail Trade Companies Принципы и основные этапы оптимизации в системе управления оборотными активами на предприятиях розничной торговли

The article is devoted to the urgent problem of identification of the optimal requirements in circulating assets of trade companies on the basis of a system approach. It specifies economic content of the process of optimisation as a priority direction in the system of management of circulating assets. It identifies that the minimal, maximal or middle value of circulating assets could be optimal depending on certain conditions. It systemises principles of optimisation of circulating assets and reveals their essence. It develops a structural and logical model of optimisation of circulating assets in the form of a certain consequence of stages. The first two stages envisage identification of direction of optimisation on the basis of its principles in accordance with goals of management and approach to formation of circulating assets and also assessment of changes and reserves of operational and financial activity. The content of the central stage is justification of standards by criterion of sufficiency of circulating assets for provision of turnover and calculation of the basic parameters. The article provides conditions of selection of methodical approaches and methods of regulation. It offers adjustment of basic standards at final stages by criteria of liquidity and profitability, formation of standards of management and optimisation of sources of financing circulating assets. Статья посвящена актуальной проблеме определения оптимальной потребности в оборотных активах предприятиями торговли на основе системного подхода. Уточнено экономическое содержание процесса оптимизации как приоритетного направления в системе управления оборотными активами. Определенно, что оптимальной может быть минимальная, максимальная или средняя величина оборотных активов в зависимости от определенных условий. Систематизированы принципы оптимизации оборотных активов и раскрыто их содержание. Разработана структурно-логическая модель оптимизации оборотных активов в виде определенной последова