Keyword: «agricultural enterprise»
The article discusses the essence and necessity of a development strategy for an agricultural enterprise. Various interpretations and definitions of the concept of «strategy» are given. The significance of the development strategy for the future functioning of the enterprise and its sustainability in market conditions is shown. The strategies of functioning and development of the enterprise, their varieties and distinctive characteristics are considered in comparison. The most appropriate strategies for the development of an agricultural enterprise have been determined.
The article is devoted to the issue of relevance and necessity of developing a development strategy for an agricultural enterprise in order to ensure further growth of its competitiveness. The importance of long-term planning for the development of enterprises is shown, taking into account the specific features of agricultural production in the condi-tions of a modern unstable economy. The strategies for the development of agricultural enterprises and their essence are considered, the implementation of which will ensure the achievement of competitive advantages in the market.
The article is devoted to the study of the features of managing current assets in agricultural enterprises. Various approaches to determining the essence of current assets are considered. The stages of circulation of current assets in agricultural enterprises are shown. The characteristic features of current assets in agricultural production have been studied. The need for managing current assets at the enterprise is determined in order to ensure the continuity of the production process and sales of products. Recommendations are given for improving the efficiency of management of current assets in agricultural enterprises.
The article is devoted to the issue of the need and relevance of forming a financial strategy for the successful development of an agricultural enterprise in the long term. The importance of financial planning and development of a financial strategy for an agricultural enterprise in conditions of an unstable external environment and risks characteristic of agricultural production is shown. The factors influencing the financial condition of agricultural enterprises and their competitive positions in the market are considered. It is concluded that financial strategy is an important tool with which an agricultural enterprise can effectively manage financial resources and develop successfully in the future.

Irina Ykrainceva