In the article we have proven that effective formation and regulation of assets will help maintain optimal liquidity, efficiency of production and financial cycles, and hence high solvency and financial stability enterprises, as well as their achievement of important strategic advantages and ensure their competitiveness in the long run. In the manuscript we are substantiated and proved that at the present stage, assets are one of the most important factors of any production, their composition and efficiency directly affect the final result of the economic activity of the enterprise
