In agricultural business, some specific factors, such as high natural and climatic risks, seasonality of production, reliance on biological assets, slow cycle of capital turnover, timeliness and completeness of budgetary assistance, have a significant impact on financial results. The role of budgetary funds in modern conditions is clearly manifested at the stage of formation and presentation of operating profit in the reports of an agricultural enterprise. The analysis of profit and assessment of its basis of efficiency of business processes of the enterprise are the most important direction of financial analysis of market entities' activity. Information about the amount of operating profit is an economic criterion for the development of an agricultural enterprise and can be a signal reference point for potential investors in the agricultural market when considering business cooperation and partnership.
The most important direction in the development and implementation of the financial policy of the enterprise is the management of current assets. In the scientific article the conceptual approach based on the theoretical and methodological essence of current assets, which allowed to identify three main directions of management impacts, is proposed and substantiated. Application of conceptual provisions of current assets management is tested on practical data of agricultural enterprises of the agroindustrial complex of the Leningrad region. The use of the proposed approach will allow for quality monitoring of the state and use of the most important components of current assets, to control the provision of the enterprise with inventories, biological and financial assets, to monitor changes in the composition of liquid assets to ensure the market stability of the enterprise.
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