RU

Keyword: «current assets»

The article is devoted to the optimization of the structure of current assets as a factor of increasing the solvency and competitiveness of an agricultural organization. Based on the data of the accounting financial statements of the agricultural microenterprise of the Zernogradsky district of the Rostov region, Kvant LLC, the authors calculated the optimal volume and rational structure of current assets, in which the analyzed enterprise can be solvent and financially stable.
The article reveals the economic essence of the enterprise's current assets, their main functions, and examines the approaches of different authors to understanding this category. The classification of the company's working capital is presented. Particular attention is paid to the role and significance of the process of managing current assets of an enterprise in agricultural production. The main stages of this process are presented and directions for increasing the efficiency of using current assets in agricultural production are considered.
The article presents the results of correlation-regression analysis of the use of current assets of an enterprise. As a result feature, the turnover of current assets is considered as the main criterion of their effectiveness, as factor features – indicators that directly or indirectly affect the efficiency of using current assets of an enterprise. Calculations are performed for one of the leading agricultural enterprises in the south of the Rostov region.
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.