Popychenko D. Management of working assets of agricultural enterprises

Theoretically, it is substantiated that working assets are an advance value of the means of the sphere of production and the sphere of circulation that can return to the ascending form after the completion of the production cycle and continue the next and ensure the continuity of the production process and, within one round, fully transfer its value to the newly created product. The list of well-known classification features of circulating assets is expanded such as: functional purpose (sphere of production and sphere of circulation); role in production (production inventories, work in progress, costs of future periods, finished products in stock, cash on current accounts, cash in settlements, cash in hand, other current assets); on the principles of organization (normalized and non-standard working capital); the sources of formation (own, borrowed, borrowed), by its addition to such a sign as the level of the company's ability to integrate the current assets of the enterprise, management capabilities and information and digital competence, which will contribute to the more objective formation of the competitiveness of enterprises. The technology on the distribution of state support for agricultural production enterprises of all organizational and legal forms is offered, which, unlike existing ones, consists in the direct distribution of proceeds from the sale of agricultural products with their subsequent automatic transfer through the Treasury to accounts of agricultural producers, which will help to ensure optimal composition and structure of sources of financing of current assets.