SYSTEM-ELEMENT APPROACH IN THE MANAGEMENT OF CURRENT CAPITAL OF INTEGRATED AGROFIRMS

Abstract

The article considers the directions of improving the management of working capital of integrated agro-industrial formations in the conditions of development of the agro-industrial sector of the economy. The purpose of the article is to substantiate the scientific approaches to the study of the composition and structure of working capital elements, their interrelationships in the reproduction process of agricultural enterprises, affecting the rate of transformation of types of working capital into the final product required in the food market. The directions of development of a systematic approach to working capital management are disclosed, a method of a system-element approach to assessing the composition of working capital and structuring its elements is proposed, taking into account the sectoral focus of agricultural production, the universality of which contributes to its application by economic actors in the agricultural business. Scope of the research results the proposed methodology will provide a systematization of the criterion characteristics and estimated parameters of working capital to increase the informativeness of management decision-making on the structuring of working capital, improving the efficiency of use.