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The article tries to summarize today’s theoretical and methodological approaches to upgrading the process of working asset management with special stress on description of the finance management systems at production corporations in the Russian Federation. The author used results of academic developments by experts in the field of finance management and adjoining subjects, such as analysis of economic activity, business-planning, accounting, investment management, HR management, stock-taking and control, finance and credit and economic analysis. After studying academic works by present days’ authors the outcome of developing modified methodology for working asset management was presented. The author identified 7 stages starting with stock rationalization and finishing with development and implementation of recommendations aimed at sales increase. The article described types of working asset finance sources in companies and provides methodology of ranging systems of stimulating immobilized funds.

In conditions of limited finance resources building optimum finance structure of capital is considered the most important objective, as the availability of the necessary amount of own funds can provide finance sustainability of the organization, the potential to meet timely liabilities to creditors, finance and develop new lines of work. However, any resources (both borrowed and own) have value, as they can be invested into the profitable investment project. It is obvious that the finance structure of capital can influence indirectly the level of organization profit, as in other expenses interest costs or interests payable are shown. Therefore, it is necessary to build such a correlation of own and borrowed sources, which can provide the max profit for the enterprise. As tools for building such a correlation the article proposes methods of mathematic modeling and, namely, the correlation analysis to find the interconnection between the dependent variable, i.e. work profitability and different factors - a share of own and borrowed funds. On the basis of this interconnection regression equation was built, which allows us to find out how the amount of net profit changes with a certain correlation of own and borrowed resources. The analysis was carried out based on published finance reports of the limited company ‘Gazprom Bureniye'.

In article questions of research of economic essence and the maintenance of sources of formation of assets and their role in stabilization of a sustainable development of the enterprises of the Kyrgyz Republic are considered. The main characteristics inherent in the capital of an economic entity are dened.