ASSESSMENT OF CONTROL SYSTEMS OF WORKING CAPITAL IN THE AGRICULTURAL ORGANIZATIONS OF THE OREL REGION

Abstract

The purpose of the article is to characterize the current state of working capital in agricultural organizations in the region and to develop recommendations for evaluating its management system. The author analyzed the composition of working capital, trends in its structural components, sources of formation, assessed the effectiveness of its use in agricultural organizations in Orel. It is substantiated that working capital management should be based on a system approach that takes into account the place, role, methods of formation and use of working capital in production, which will allow the organization’s management to develop a management strategy taking into account production capabilities, available resource and financial support for agricultural organizations. In order to improve the efficiency of the management system, an author's approach is proposed to assess the degree of influence of external and internal factors on the indicators of the formation and use of working capital of an agricultural organization in the context of business processes.