Actual problems of innovative economy

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The journal is included in the list of printed scientific professional publications of category «Б» in the field of eco-nomic sciences by the order of the Ministry of Education and Science of Ukraine dated 28.12.2019 № 1643

Ways to improve the efficiency of current assets in agriculture

УДК 338.242.2


Nahaieva H. O.


Introduction. The overall economic efficiency of the enterprise depends on the efficiency of current assets. The negative impact of the financial crisis is forcing agricultural enterprises to constantly improve the process of current assets management.

The purpose of the research is to develop ways to improve the efficiency of current assets in the activities of agricultural enterprises.

Results. The main tasks for ensuring the efficient use of current assets in the activities of agricultural enterprises are identified. The change consequences in the turnover rate of current assets have been established. The directions of efficiency increase of formation and use of current assets are resulted. Methods of accelerating current assets by stages of their cycle are described. Actions aimed at increasing the efficiency level in the use of current assets are identified. The measures influencing the increase of current assets profitability are given. Factors influencing the effective use of current assets of agricultural enterprises are characterized and systematized. Emphasis is placed on the need to identify deviations by type of current assets and develop measures to optimize them. Reserves for accelerating the turnover of current assets are determined, taking into account the stage of their cycle in terms of the object of influence and the result obtained. The existence of a deficit of current assets in the enterprise activity of agricultural branch is proved. Emphasis is placed on the need to implement a financial policy in agriculture aimed at the optimal formation and use of current assets. The mechanism role of effective use of current assets in maintaining the level of financial stability and solvency of agricultural enterprises is substantiated.

Conclusions. The use of current assets depends on the influence of a significant number of factors. One of the key factors is the work of the accounting department at the enterprise. Proper organization of the formation and use of current assets in the activity process depends on information support.

Key words: agricultural enterprise, current assets, mechanism of effective use of current assets, financial stability, efficiency.


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The article was received 08.12.2019