Keyword: «turnover»

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.