Кузьмичева И. Г.

The Modern education system at the University acts as a unifying element, which is aimed at professional and personal development of the student by forming an integrative system of connections in the management of professional training of future graduates on the basis of the intellectual capital of the educational organization. Along with General education and General professional training systems, the University should use a system integrated into the General educational process to ensure the quality of training within the existing intellectual capital of the educational organization.

The article discusses the rational organization of the work of analytical workers in the accounting and financial process in the management of enterprise operating assets, in particular, the principles of the formation of enterprise assets are systematized, the stages of managing the enterprise’s operational assets are formed into a holistic system, the practiceoriented approach of factor analysis of the enterprise’s operational asset management efficiency is presented and identifying the impact of their influence on the final results of activities of enterprises actions that allows improve analysis to forecast the profitability of the business process and to develop ways to improve the efficiency of using both the total and operating assets of the business entity.