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.