THE SPECIFICS OF MANAGING WORKING CAPITAL IN THE AGRO-INDUSTRIAL COMPLEX: INDUSTRY-SPECIFIC FEATURES AND CHALLENGES

Abstract

The article provides a comprehensive analysis of the features of working capital management in the agro-industrial complex of Russia. The author highlights the key differences in the structure of working capital assets of agricultural enterprises, which are determined by the production technology, including a high share of production inventory (seeds, feed, and fuel and lubricants) and a significant amount of unfinished production. Based on the analysis of problem areas, the article formulates directions for improving the financial policy of enterprises, including the implementation of budgeting, inventory optimization, debtor management, and diversification of activities. The article substantiates the conclusion that effective management of current assets is not just a financial task, but a key factor in ensuring the survival and competitiveness of agricultural enterprises in modern economic conditions.