Penyak Y. Forming and efficiency of the use of circulating assets of agricultural enterprises

The aim of the thesis is to validate the theoretical and methodological principles and practical recommendations to improve the formation and effectiveness of working capital of agricultural enterprises in the modern economy conditions. The object of research is the process of formation and use of working capital of the agricultural enterprises subject matter is the set of theoretical, methodological and practical foundations for the formation and effective use of working capital in agricultural enterprises. Theoretical and methodological basis of the research was of fundamental economic science, the work of leading domestic and foreign scholars, on the formation and effective use of working capital, legislative and regulatory acts of Ukraine on the development of agricultural production. Scientific novelty of the results is a comprehensive, systematic study of theoretical, methodological and practical approaches to the formation and effective use of working capital in agricultural enterprises. The practical significance of the results of the study is to develop and implement the proposals and recommendations for improving the process of forming working capital and predict the effectiveness of their use in the optimal amount of current assets to obtain maximum economic benefit.