The article reveals the concept of “revolving fund”, the main types and means of using current investments of the enterprise, as well as the possibility of improving their use. It should be understood that the terms "working capital" and "working capital" are not the same thing. Revolving funds is an obligatory part of theproduction process, a large part of production costs. The lower the consumption of raw materials, materials, fueland energy per unit of output, the more cost-effective work is spent on their production and manufacture, the cheaper the product. The presence of sufficient working capital of an enterprise is a necessary condition for thenormal functioning of an enterprise in a market economy.