Muravskyi O. Forming and using current assets of agricultural enterprises

The thesis is devoted to substantiation of theoretical, methodological and practical aspects of forming and use of current assets of agricultural enterprises. The essence of economic category «current assets» is specified as a result of study and generalization of the national and foreign literature sources, the composition and structure of current assets and the source of their formation are revealed. The mechanism of forming and use of current assets of agricultural enterprises is improved. The tendencies of financial condition and financial performance of agricultural enterprises are analyzed, forming mechanisms of current assets of agricultural enterprises are characterized, the efficiency of current assets' use in analyzed enterprises by means of the complex of interrelated indicators is defined. The structural and logical model of the formation of current assets of agricultural enterprises is developed. The approaches to the forecasting of need and current capital provision level of agricultural enterprises based on cluster analysis and probability dynamics is improved. The ways of current assets of agricultural enterprises’ needs provision under their limited access to the financial resources through the mechanism of cheaper loan obtaining and lease payments compensation, by the commercial bank loans are proposed.