THE CONCEPT OF INDICATIVE PLANNING OF WORKING CAPITAL IN THE MANAGEMENT OF INTEGRATED AGRO-INDUSTRIAL ENTERPRISES

Abstract

Purpose. Study of the planning function in the working capital management mechanism of integrated agro-industrial groups to develop methodological tools for indicative planning to ensure efficient agricultural production. Methods. To study the planning function in the working capital management mechanism, current and strategic planning tools are used that differentiate the tasks of valuing and regulating the elements of working capital in the long-term and short-term, which determine the system of indicators of the working capital efficiency, for different levels of management. The use of the system approach predetermined the sequence of strategic indicative planning. Results. Proceeding from the conducted research, directions of indicative planning of working capital in conditions of reforming of agricultural production at federal and regional levels are defined. The process of indicative planning characterized by the features of current and strategic planning is characterized. The role and importance of indicative working capital planning in the working capital management mechanism of integrated agro-industrial groups was studied. Scientific novelty. Scientific novelty consists in the study of indicative planning, as a function of managing the working capital of agricultural enterprises. The role of planning as an element of the economic foresight category, its relationship with other elements, the sequence of information generation for making managerial decisions on working capital regulation is defined. The process of indicative planning in the form of interrelated blocks is presented: current and strategic planning. A sequential algorithm of strategic indicative planning has been developed, which contributes to improving the quality of management in the system of integrated agro-industrial groups.