Vasylishyn S. Circulating assets formation at agricultural enterprises and their efficient usage provision

Object of study is the formation and use of circulating assets at agricultural enterprises. The aim of the dissertation is the study of theoretical and methodological framework and develop practical recommendations for the formation of circulating assets at agricultural enterprises and their efficient usage provision. In the study, the following general scientific methods: induction and deduction, historical, abstract logic, analysis and synthesis, settlement and constructive, sampling, analytical group, econometric modeling, extrapolation, graphic, economic modeling, systematic approach. Scientific novelty of the results is complex theoretical rationale and practical solutions for circulating assets at agricultural enterprises formation and their efficient usage provision, especially first substantiated laws of formation and structure optimization of circulating assets at agricultural enterprises based on reducing the length of turnover, the use of surplus ratios of individual elements of circulating assets, slowing down the process of circulation of capital based on projected inflation and the smooth flow of the process cycle. Basics work brought to the level of specific teaching materials and practical recommendations. Scope - agricultural enterprise, government, higher education.