Burdonos Lyudmila , PhD in Economics, Associate Professor of Finances, Accounting and Taxation SHEE “Pereyaslav-Khmelnitsky GPU named Gregory Skovoroda”,Pereyaslav, Ukraine

ORCID ID: 0000-0002-1084-0826
e-mail: burdonosluida@ukr.net

Vynogradnya Vita, PhD in Economics, Associate Professor of Finances, Accounting and Taxation SHEE “Pereyaslav-Khmelnitsky GPU named Gregory Skovoroda”, Pereyaslav, Ukraine

ORCID ID: 0000-0002-9028-6772
e-mail: vinogradniy_roma@ukr.net

Asset Management of Agricultural Enterprises at the Present Stage

Abstract. Introduction. The article considers the problem of improving the asset management of agricultural enterprises; the theoretical aspects of management of current assets at the agricultural enterprise by specification of essence of current assets, formation of the management mechanism and their structure are substantiated.

Purpose. Тhe analysis of formation of financial and legal regulation of management of assets of the agricultural enterprises is carried out, the interpretation of the financial legal relations arising at the agricultural enterprises is given, the financial and legal modes of the existing forms of management of assets of the agricultural enterprises are covered; the legal nature of asset management of agricultural enterprises as a social phenomenon, which, on the one hand, acts as an element of the country’s financial system, on the other, as a mechanism to protect individuals from the negative consequences of various unforeseen phenomena, while covering the financial and legal aspect.

Results. Ways to increase the efficiency of asset management of agricultural enterprises at the present stage are described; describe the scientific and methodological approach to evaluating the effectiveness management of current assets at the enterprise; the sources of financing of current assets and the efficiency of current assets management of agricultural enterprises are analyzed.

Conclusions. It is established that the development of market relations in Ukraine requires new approaches to economic management both at the macro level and at the level individual enterprises, the problems of creation become especially important such mechanisms for managing the assets of enterprises that would be responsible market conditions and provided a sufficient level solvency, liquidity, profitability, therefore, one of the most urgent tasks in the direction of ensuring financial stability domestic enterprises is a significant improvement of the management mechanism current assets. In modern conditions of financial and economic development many agricultural enterprises noticeably lack money, which are part of current assets. The reason for this phenomenon was the absence in agricultural enterprises with an effective asset management system in general.

Keywords: current assets management; agricultural enterprises; financial relations; working capital; efficiency; cash.

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