Conceptual approach to the management of current assets of an agricultural enterprise

Abstract

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.