В современных условиях для обеспечения эффективности деятельности предприятия должна быть правильно рассчитана нормативная величина оборотных активов, которая является одним из факторов повышения конкурентоспособности предприятия и обеспечения его устойчивости. Целью магистерской диссертации является разработка методического подхода к обоснованию нормативной величины оборотных средств на предприятии цветной металлургии на основе обоснованных норм и нормативов материально-производственных запасов. В работе рассматривается также вопросы управления оборотным капиталом. В качестве источников использовалась учебно-методическая и научно-исследовательская литература, результаты эмпирических исследований автора и данные корпоративной статистики. Практическая значимость настоящей выпускной квалификационной работы заключается в возможности реализации предложенного автором методического подхода по нормированию оборотных средств предприятия цветной металлургии. / In modern conditions, to ensure the efficiency of the enterprise, the standard value of current assets must be correctly calculated, which is one of the factors for increasing the competitiveness of the enterprise and ensuring its stability. The purpose of the master's thesis is to develop a methodological approach to substantiating the standard value of working capital at a non-ferrous metallurgy enterprise on the basis of reasonable norms and standards of material and production stocks. The paper also deals with the issues of working capital management. The sources used were educational, methodological, and research literature, the results of the author's empirical research, and corporate statistics. The practical significance of this final qualification work lies in the possibility of implementing the methodological approach proposed by the author for rationing the working capital of a non-ferrous metallurgy enterprise.

This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.

The thesis deals with the audit of the financial statements of the selected company. In the theoretical part, there is the general knowledge about the auditing, the audit legislation, the procedure of financial statements audit and the auditing issues from the audited company's perspective. The next separate part concerns Austrian auditors. The practical part applies the selected audit procedures in the audited company and analyzes the preparation of the audited company for the audit. The proposal part contains the recommendations for the organization of accounting work within this preparation.

Выпускная квалификационная работа (магистерская диссертация) посвящена оценке эффективности политики управления оборотным капиталом предприятия. Необходимость научного исследования заключается в выработке наиболее рациональной политики управления оборотным капиталом и разработке мер по повышению эффективности использования оборотных активов на предприятиях оптовой торговли. Актуальность работы обусловлена тем, что ограниченность в оборотных средствах и неэффективное управление ими, приводит к снижению ликвидности и платежеспособности предприятия, сокращению его прибыльности. И, в конечном итоге, влияет на финансовую устойчивость фирмы. / Final qualification work (master thesis) on the assessment of the effectiveness of policies of working capital management of the enterprise. The need for research is to formulate the most rational policy of working capital management and the development of measures on increase of efficiency of use of circulating assets at the enterprises of wholesale trade. The relevance of the work due to the fact that limited working capital and inefficient management, reduce liquidity and solvency of the company, reducing its profitability. And, ultimately, affect the financial stability of the company.

M. Tech. (Department of Cost and Management Accounting, Faculty of Management Sciences), Vaal University of Technology. / Working capital management is an important aspect in the business in order to meet its daily activities. Permanent working capital, temporary working capital, gross working capital and net working capital are four types of working capital. The construction industry, as compared to any other industry, plays an important role in the economic growth of the country. The construction industry is regarded as the largest employer in the labour market and appropriate management of liquidity is essential. Construction contracts are divided into lump sum contracts, unit price contracts and cost plus a fee contracts and have the following role players: employer, employer’s representative, professional team, contractor, sub-contractor and adjudicator. This study analysed the relationship between working capital management and financial performance of JSE listed construction companies during the period 2009-2019. Annual financial statements, which included statement of financial position and statement of financial performance of all listed construction companies during the period 2009-2019 were extracted from the external database (IRESS) to obtain the data needed for statistical analysis. This study used a quantitative research method to analyse the relationship between working capital management and financial performance. Multiple linear regression and correlation analysis were used in this study with inventory conversion period (ICP), average collection period (ACP) and average payment period (APP) as independent variables and return on assets (ROA), return on equity (ROE) and gross operating profit (GOP) as dependent variables, in order to analyse the relationship between working capital management and financial performance of JSE-listed construction companies during the period 2009-2019. Results of this study indicated that working capital management has little or no influence on the financial performance of JSE-listed construction companies, therefore, this indicates that listed construction companies in South Africa need to manage their working capital properly by putting some new policies in place on their accounts payables and receivables, in order to have a relationship between working capital management and financial performance.