Bardyn O. Agricultural Companies Cash Management

The theoretical foundation and understanding of nature of the agricultural companies' cash flow have been deepened. The classification of cash flow of economic entities has been improved, including the classification of cash flow from the sale of main and sideline products, and cash flow in conventional currency. The trends of the agricultural companies developing and operation have been described. The methodical approaches to the cash flow analysis and management have been systematized and their formation and balanced state have been assessed in terms of the types of the companies' activities. The agricultural companies' product diversification has been improved to reduce dependence on external sources of funding. The structural system of agricultural companies has been developed by creating appropriate management policy for the company in terms of creation of financial and economic structural units for system analysis, planning, predicting and monitoring the efficient allocation and use of funds. The proposals related to development of the state financial and credit support measures for the agricultural companies have been proven.