The mechanism of management of current assets as a part of the digital enterprise

The subject of research is the theoretical and methodological foundations of the process of current assets management in a digital enterprise. The purpose of this article is to improve the financial mechanism for estimating the working capital of enterprises, and to create a mechanism for effective management of current assets based on IEM– system (operating system of the enterprise) – which implements a virtual model (in the concept of Digital Twin – digital duplicate). Research methods. When writing the article, general scientific and special methods of research of the mechanism of current assets management were used Results of the research. The perceived need to accelerate the processes of digitalization and digital transformation of the economy of enterprises in order to achieve competitive positions in the digital space of the emerging new world economy requires analytical and scientific and methodological elaboration of such changes. The digital economy sets the vector for the development of economic systems of enterprises and necessitates research, rethinking and comprehensive analysis of the processes of digital transformation of the operating system of enterprises. Recently, being a priority only in some innovative companies, the digital transformation of enterprise asset management systems has become a mass phenomenon today, and relevant projects are important for the success of companies, because the efficiency and rational use of working capital depends on financial stability and solvency. This article proposes a mechanism for managing current assets, which contains a set of measures aimed at optimizing and streamlining the composition and volume of working capital to increase the efficiency of its application and in accordance with the principles of the concept of Industry 4.0. Field of application of results. Enterprise economics, enterprise asset management, management, strategic management. Conclusions. The introduction of an effective mechanism for managing current assets in a digital enterprise is an important area of financial policy of the organization. Since it is working capital is almost entirely responsible for the solvency of the company in current activities and forms the rate of return. The mechanism of management of current assets of the enterprise on the basis of the digital double offered in article represents set of measures which are directed on optimization and rationalization of structure and volume of financing of the working capital for increase of efficiency of its application