Complex management of current assets and their financing sources based on measurement of strategy in use

The problem of measurement and choice of a rational enterprise strategy for current assets and their financing management is considered. The key performance indicator – the integral estimate of the economic status – is built on the basis of financial reports data of the enterprises from the same industry. Strategy assessment method is suggested for current assets management. The method relies on relative amounts of current assets and short-term liabilities. The developed technique is used to show the optimal parameters of the management system that maximize performance.