THE MAIN PROVISIONS OF THE THEORY OF FORMATION OF ASSETS OF THE ORGANIZATION
In modern conditions, effective formation, reasonable classification of the actions of each eco-nomic entity is a priority direction for the development of the strategy of each economic entity, which is achieved on the basis of interpretation of theoretical provisions taking into account the best foreign practice and the peculiarities of their functioning, determining the relevance and timeliness of research. The absence of a complete modern theory of the formation of an organization's assets indicates a problematic aspect of the problem. The purpose of the study is to develop a modern theory of the formation of assets of economic entities. In this study, the necessity of using the synthetic concept of «active resources» is substantiated; assets - resources are classified into traditional and non-traditional groups; the features of their functioning are highlighted; the author's definition of assets – resources is clarified, the effective full use of which allows to obtain an economic effect; the concepts of their formation are outlined. As a result, the theoretical provisions of the formation of the assets of the organization are developed.