THE ECONOMIC ESSENCE OF CURRENT ASSETS AND THEIR IMPACT ON THE FINANCIAL STABILITY OF THE ENTERPRISE

Abstract

This article examines the economic essence of current assets, their role in the financial activities of enterprises, and their impact on financial stability through a comprehensive approach. Within the scope of the study, the structural composition of current assets, the theoretical foundations of their management, issues related to their proper recognition and measurement in the accounting system, as well as methods of practical analysis are systematically explored. Furthermore, the interrelationship between turnover ratios, liquidity indicators, the duration of the operating cycle, and the stability of cash flows is scientifically analyzed in assessing the efficiency of current asset utilization. The results of the study indicate that not merely increasing the volume of current assets, but optimizing their structure, quality, and turnover speed is a decisive factor in ensuring the long-term financial stability of enterprises.