The scientific article is devoted to the study of development problematics and effective use of floating assets at the enterprise. At present, under the conditions of uncertainty and risk, enterprises of various types of ownership are interested in the effective use of financial resources involved in the capital cycle and aimed at profiting. Again, profitability depends on the nature of personal and borrowed company funds. Positive results of the enterprise activity, its liquidity and financial stability are affected by the efficient mechanism of formation and use of its floating assets. An important part of the floating assets management is to determine the duration of its operating cycle – the time interval since the inflow of operating resources until the receipt of funds to the company accounts for goods sold. The purpose of this article is the theory and practice study for enterprise working capital efficient use, the study of its problematic tracts, development and implementation of strategies directed to improve the capital structure. Our research was based on public financial figures of the big commercial enterprise «Cottage». Using coefficient method and appropriate analysis we have designed the specific factors influencing problematic tracts of the enterprise and prepared the ground for the development and implementation of measures to improve the capital structure. The scientific novelty of the research lies in the implementation of measures which would optimize the floating assets of commercial firm «Cottage», would balance their activity, and would increase economic benefits and improve the financial position in general. The perspectives of research on the subject will be based in the future on analysis of correlation between the efficient use of floating assets and financial results of the enterprise.