Abstract. This article studies approaches to the financial analysis of current assets and the efficiency of the use of the company's working capital in a theoretical and practical aspect, substantiation of the need to form a comprehensive approach before carrying out such a financial analysis in the enterprise management system. The practical significance of this work is aimed at the use of this approach to the financial analysis of current assets and the use of working capital as a tool in the management system of the operational activities of enterprises to ensure the efficiency of their functioning and management.