Galuzyns'kyj S. Аdvanced capital of the agricultural enterprises: formation, valuation and efficiency of employment

Object of the thesis is the agricultural enterprises of Ukraine. The purpose of thesis is disclosing essence of a category advanced capital and substantiation of methodological and methodical aspects of its functioning. The research was made with the help of a calculation-analytical method, method of analytical groupings and correlation-regretional analysis. The basic results of work are classification components of the advanced capital, recommendation to the appreciation of financial and property status of the agricultural enterprises, definition of criteria formation rational structure of the advanced capital, development of the analysis of efficiency using of the advanced capital. In the dissertation the essence of a category of the advanced capital is specialized, the negative moments of methodology of construction of the balance sheet are unveiled, the criterion of formation of rational structure of the advanced capital is grounded, the methodology of definition and analysis of efficiency of using the advanced capital is grounded. The basic principles of this thesis are using by Regional agricultural departments, business structures and also for educational process of the Kyiv National University of Economics. The results of work can be used by the enterprises of various branches of a national economy and in particular by agricultural enterprises.