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Blank I., Stratijchuk V. Strategichnakartaupravlinnjaoborotnymyaktyvamypidpryjemstvatorgivli. VisnykKyi'vs'kogonacional'nogotorgovel'no-ekonomichnogouniversytetu. 2021. № 2. S. 53-67.

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DOI:  http://doi.org/10.31617/visnik.knute.2021(136)04

UDC 336.764.1:339.17
JEL Classification: D210, G320, L210

BLANK Igor,
Doctor of Economics, Professor,  
Professor of the Department of Economics and Business Finance 
Kyiv National University of Trade and Economics 
Ukraine, 02156, Kyiv, 19, Kyoto Street.  

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ORСID: 0000-0002-6542-3077
 
STRATIICHUK Viktoriia,
Post-graduate student of the Department of Eсonomiсs and Business Finanсe 
Kyiv National University of Trade and Eсonomiсs 
Ukraine, 02156, Kyiv, 19, Kyoto Street.  

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ORСID: 0000-0002-9754-5028

STRATEGY MAP OF CURRENT ASSETS MANAGEMENT OF A TRADE ENTERPRISE

Background. Creatingof new business conditions, development of modern methods and management tools, intensification of implementing strategies process in the enterprises activities and their individual subsystems, requires improvement and reorientation of the concept of their current assets management. The introduction of strategic current assets management in trade enterprises requires the search of effective tools for its imple­men­tation in the trade enterprise, one of which is the strategy map. 
The aim of the article is to form a strategy map of targets of current assets deve­lopment of the trade enterprise. 
Materials and methods. We used scientific methods of abstraction, analysis and synthesis, induction and deduction, logical and comparative analysis, grouping, abstra­ction, graphic method and generalization method in the research. 
Results. We offered construction features of a strategy map of targets of current assets development of the trade enterprise on the basis of separate types of strategy cards research. The main elements of the strategy map are highlighted and substantiated, which include the strategic goals of current assets management and the indicators that describe them. We used the selected elements, built relationships between them and developed the form of strategy map of targets of current assets development. 
Conclusion. The application of the proposed strategy map in practice of specific trade enterprises will clearly present the key strategic objectives of current assets management of domestic trade enterprises, relationships between them and indicators that describe the degree of goal achievement. The use of this strategic management tool will increase current assets efficiency and have a positive economic effect on achieving the overall strategic goals of the enterprise. 
Keywords: strategy map, current assets, balanced system of indicators, formation of current assets, financing of current assets. 

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