| Issue |
SHS Web Conf.
Volume 110, 2021
International Conference on Economics, Management and Technologies 2021 (ICEMT 2021)
|
|
|---|---|---|
| Article Number | 04013 | |
| Number of page(s) | 7 | |
| Section | Management | |
| DOI | https://doi.org/10.1051/shsconf/202111004013 | |
| Published online | 11 June 2021 | |
Conceptual approach to the management of current assets of an agricultural enterprise
1 Saint-Peterburg State Agrarian University, 196601 Saint-Petersburg, Russia
2 Tajik National University, Department of state and local governance, 734025, Dushanbe, Republic of Tajikistan
* Corresponding author : l_vinnichek@mail.ru
The most important direction in the development and implementation of the financial policy of the enterprise is the management of current assets. In the scientific article the conceptual approach based on the theoretical and methodological essence of current assets, which allowed to identify three main directions of management impacts, is proposed and substantiated. Application of conceptual provisions of current assets management is tested on practical data of agricultural enterprises of the agroindustrial complex of the Leningrad region. The use of the proposed approach will allow for quality monitoring of the state and use of the most important components of current assets, to control the provision of the enterprise with inventories, biological and financial assets, to monitor changes in the composition of liquid assets to ensure the market stability of the enterprise.
© The Authors, published by EDP Sciences 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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