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POLICY IMPROVEMENT OF FORMATION AND EFFICIENT USE OF THE CURRENT ASSETS OF THE AGRICULTURAL ENTERPRISES

The theoretical preconditions and practical aspects of formation and efficient use of the current assets of the agricultural enterprises are considered in the article. It is established that the current practice of management of formation and use of the current assets in agriculture requires a substantial revision of the forms, methods, principles and tools of its implementation, ensuring a high level of profitability and financial stability. The composition and structure of the current assets of various branches of economy are analyzed. A sample survey of 362 large and medium-sized agricultural enterprises of Kharkiv region was carried out, the activity of which significantly affects the general indicators of the region as a whole.  In order to detect the influence of the share of the own current assets in the sources of their formation on the financial stability of its main indicators, the method of analytical grouping was applied. The tendency has been recorded according to which the tendency towards improvement of financial stability of the surveyed enterprises with increasing the share of the own current assets in the sources of formation is fixed. It is established that the complete abandonment of the borrowed and debt sources significantly reduces the indicators of maneuverability of equity and the own working capital, which requires optimization of the structure of their financing sources. The interrelation between the ratio of the current assets and fixed assets and the tendencies towards changing the efficiency of using the current assets of the agricultural enterprises of Kharkiv region in 2015 – 2016 depending on the depth of their specialization and the reduction of the turnover of the current assets with the growth of the share of the own current assets is investigated. The conceptual model of the policy of current assets management of an agricultural enterprise is proposed, which consists in the organic unity of the purposes, principles, methods, subsystems, and information provision of organizational and economic mechanism implementation to use the current assets effectively. It is substantiated that the proposed components of this mechanism are not exhaustive, and their implementation is not the last stage in the system of financial management of the agricultural enterprises, but only a part of the complex and multicomponent policy of current assets management.