MEASURING THE DURATION OF ADVANCED CAPITAL CIRCULATION AND ITS STAGES AT THE INDUSTRIAL ENTERPRISE

Abstract

The article analyses the process of advanced capital circulation at the level of the industrial enterprise which resulted in the conclusion that circulating capital cannot be set equal to the circulating assets of the enterprise. The methodology for calculating the duration of the advanced capital circulation and its particular stages has been offered on the basis of the current accounting system which can be used to estimate the reserves of the economy of manufactured resources of the enterprise at the expense of the acceleration of the advanced capital circulation.