Kovalenko M. Formation and effective utilization of circulating assets in agriculture (on the materials of the agricultural enterprises of Kharkiv region)

Object: the agricultural enterprises of miscellaneous patterns of ownership of the Kharkiv region. The purpose: carrying out of the recommendations on theoretical and practical questions of formation and usage of circulating assets in an agricultural production. Methods: monographic, abstract and logic, statistic and economic, calculation and constructive, graphic. Results: the mechanism of management of circulating assets at the agricultural enterprises has been perfected. The usage of these circulating assets will lead to the growth of economic benefits in future. Novelty: the complex, system research of theoretical, methodical and practical aspects of formation and effective utilization of circulating assets of the agricultural commodity producers in conditions of reforming of the agrarian sector of economy. A degree of introduction: the Kharkiv regional control, the State Statistic Committee of Ukraine, agricultural enterprise, higher educational establishments. Sphere of usage: agriculture.