Open AccessAnalysis of Current Assets of a Nurkeldi Kurulush LLC Construction Company
Author(s) -
A. Turgunov,
R. Myrzaibraimov,
Zh. Abdullaeva
Publication year - 2021
Publication title -
bûlletenʹ nauki i praktiki
Language(s) - English
Resource type - Journals
ISSN - 2414-2948
DOI - 10.33619/2414-2948/72/30
Subject(s) - current ratio , current asset , asset turnover , current (fluid) , market liquidity , balance sheet , work (physics) , business , asset (computer security) , relevance (law) , return on assets , operations management , accounting , finance , computer science , engineering , mechanical engineering , computer security , profitability index , law , political science , electrical engineering
Research relevance: in this article, based on the actual materials of the construction company, an analysis of current assets was carried out, their efficiency of use was calculated, as well as the liquidity ratio. Research materials and methods: the authors has given their own definition of the concept current assets. Research objectives: analysis of current assets, reflected in a separate subsection of the Asset section of the balance sheet. Research results: the calculated coefficients indicate that, compared to last year, the work of construction companies has deteriorated since the turnover in days increased by 146.66 days and the turnover ratio decreased by 3.53 (turnover); the load factor increased by KGS 0.41. Conclusions: based on the results of the analysis, recommendations were given to the management of the enterprise.