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The article deals with the issue of ensuring financial stability by improving the system of operational management of elements of current assets. Effective management of current assets is responsible for the normal operation of enterprises, increasing the level of profitability of production and many other factors. In modern conditions, when the economy is under the influence of negative situations, the negative trend is also reflected in the change in the efficiency of working capitaldoi:10.5281/zenodo.7425308 fatcat:ta7fidhojvdszbjiiljgoapwyq