Bechko V. Circulating assets formation and their use in agricultural enterprises

Object of research: the agricultural enterprises of Ukraine and the Cherkasy area. The purpose of research: a substantiation of directions of improvement of formation and increase of efficiency of use of turnaround means of the agricultural enterprises in market conditions. Methods: monographic, graphic, groupings, correlation- regression analysis, the analysis and synthesis, the system analysis. Theoretical and practical results: the economic essence of turnaround means is specified and their maintenance is advanced. Security of the agricultural enterprises is analysed by turnaround means and sources of their formation. The system of parameters for realization of the all-round analysis of use of turnaround means is recommended. Necessity of restoration of normalization of turnaround means as priority direction of increase of efficiency of their use is proved. Ways of improvement of the operative control over movement of turnaround means are certain. Scientific novelty: the technique of definition of aparameter of presence of turnaround means own and equal to them Is offered. Recommendations on delimitation operational and investment balances are developed. Offers on improvement of the mechanism of a preferential mode of crediting under turnaround means are developed. The new concept of economic essence of turnaround means is offered. Offers on improvement of the mechanism of formation of sources of updating of turnaround means through system of advancing are developed by the procuring organizations. Degree of introduction: results of research are used by Central administrative board of agroindustrial development of the Cherkasy regional state administration, Open Society the State savings bank of Ukraine, Agrarian Farm "Basis", in educational process Uman state agrarian university. Efficiency: use of the received results will assist improvement of formation of turnaround means, sources of their creation and their effective use. Sphere, area of use: the agricultural enterprises.