CONCEPTUAL FOUNDATIONS OF COGNITION CATEGORY «WORKING CAPITAL» OF ENTERPRISE

Abstract

Article deals with genesis of concept of «working capital», conceptual foundations of its understanding. Peculiarity inherent in circulating capital, which is manifested in process of operating activities of business entities, has been established, and consists in fact that it directly participates and ensures creation and receipt of profit, which, in turn, is source of replenishment of latter. It has been established that synchronous integration of totality of elements of operating activity of business entity is necessary and sufficient condition for continuous movement of turnover capital.