Abstract:
Economic prosperity of any enterprise structure is in a great deal determined exactly by the state of turnover means. Today in Russia most organizations test the shortage of floating capital. On a background the folded situation meaningfulness of development of questions of study of essence of floating capital and rational management актуализируется the name of a study of concept vehicle of economic term is a «floating capital», and also questions of his effective use successfully came true by soviet scientists — economists. Presently researchers do not show due interest in the study of this question, that resulted in losses of succession in the study of economic category «floating capital». All these circumstances stipulate the choice of direction undertaken a study. In modern economic literature often equate such concepts as «floating capital», «turnover means», «floating assets», «circulating assets». An author is consider likenesses and distinctions between the indicated economic concepts. Within the framework of this article the analysis of interpretations of terms is conducted «capital» and «floating capital» by the representatives of leading economic schools and their systematization, the authorial concept vehicle of economic term is set forth «floating capital». The aim of this research is an analysis of economic category «floating capital». For implementation of research the method of analysis of the systems, classifications and generalizations, was used. As a result of realization of research by an author next conclusions were set forth: economic categories are a «floating capital», «turnover means», «floating assets», «circulating assets» are not identical. It is related to the specific of their application in the different spheres of economic science;. between economic concepts «Floating capital» and «turnover means» there is a certain verge, but she is conditional enough. There are three basic interpretations of category;. for turnover means calculation — a pay function confesses priority;. the representatives of modern economic science walk around a side questions, touching the study of floating capital. His most thorough analysis came true by soviet scientists — economists in 1970–1980.
