Keyword: «turnover»

The article deals with the formation of an effective system for managing the accounts re-ceivable of an enterprise and the application of economic analysis methods to assess the level of management of settlements with debtors and develop optimal management decisions on this issue. Accounts receivable management is the most important component of the company's credit policy, the optimality of which determines the financial condition of the company. The possibility of applying in practice methods of economic analysis to develop management decisions and improve the system of receivables management is shown.

The article discusses the rights and obligations of owners of land real estate. The main elements of subjective rights and obligations are investigated. Assumptions are made about further ways of developing the rights and obligations of real estate owners due to digitalization.

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.