Svetlana Mullinova

The paper shows that the organization of effective analytical support on management of receivables leads to improved financial results of economic entities. The author presents the results of the economic study of financial and economic activities and accounting for payments to suppliers and contractors in the agricultural organization.

The article reviewed the status of inventory in the organization. The results of an economic study of current assets and their effect on the financial condition of the organization. The analysis of indicators of working capital and their efficiency. The recommendations to speed up inventory turnover may find practical application in the accounting and analytical activity of the agricultural organizations.