FEATURES OF MANAGING CURRENT ASSETS IN AGRICULTURE

Abstract

The article is devoted to the analysis of the theoretical and practical aspects of managing current assets in the agricultural sector, which is considered a key condition for the continuity of the reproduction process and the financial stability of agricultural organizations. It is proven that, in the sectoral context, current assets are not merely a combination of material, monetary, and settlement elements, but a systemic management object whose parameters are shaped by seasonality, the biological nature of production, the duration of the operating cycle, price disparities, and significant dependence on the external environment. It has been revealed that the main factors limiting efficiency are the structural imbalance of current assets, the slowdown in their turnover, the growth of accounts receivable, and the immobilization of capital in inventory. A special focus in the work is the transition from a descriptive characterization of current assets to a comprehensive diagnosis of their structure, dynamics, and effectiveness of use. It is substantiated that the most adequate model for improving management involves an organic combination of standardization, forecasting of resource requirements, inventory control, monitoring of settlements with counterparties, and the use of a system of indicators of turnover, liquidity, and profitability.