Keyword: «management of current assets»

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.