Nahayeva H. Management of efficiency of current assets of agricultural enterprises

TThe dissertation is devoted to substantiation of theoretical-methodical and applied bases of increase of efficiency of functioning of current assets of the agricultural enterprises and their management in the conditions of resource and information limited. The economic essence of current assets as an object of management in the management of an agricultural enterprise is identified. The principles of organization of current assets management, their classification and typology are determined. Methodical bases of estimation of efficiency of use of current assets of agricultural enterprises are substantiated. The composition, structure and criteria of rational use of current assets of agricultural enterprises are outlined. Peculiarities of current assets financing in the context of ensuring financial stability of an agricultural enterprise are determined. The organizational and economic model of estimating the use of current assets of agricultural enterprises by the expert method is substantiated. Directions and ways to increase the efficiency of current assets of agricultural enterprises are identified. The conceptual principles of current assets management of agricultural enterprises are substantiated, which are based on the systematic application of a set of measures aimed at improving the economic efficiency of enterprises based on organizational changes in planning systems, technological support of production processes, personnel management and implementation of advanced budgeting systems. and control over the formation, placement and reproduction of current assets of the enterprise. The architecture of the current assets management system of agricultural enterprises based on the application of functional and instrumental approaches to their construction with the subsequent introduction of the technological sequence of stages of analysis of existing current assets, determining the purpose of current assets, ensuring efficient use of current assets, control over resource efficiency and efficiency invested in current assets, given the stabilization and increase in the level of economic efficiency of the enterprise, as well as the creation of conditions for the adaptation of these management systems to existing business conditions.