Petrova Yulia M.

Purpose. Research of the problem of working capital management of agricultural enterprises in the system of ensuring effective development of the industry and economy. Improving the tools for managing working capital elements. Methods. In the process of studying the mechanism of working capital management of agribusiness enterprises, system and software-oriented approaches, methods of analysis and modeling of the mechanism of working capital management in a hierarchical management system are used, which allow a comprehensive study of the problems and make substantiated conclusions for making management decisions. Results. The nature and content of working capital management is determined, taking into account peculiarities of agricultural production, methods used in modeling the mechanism of management current assets. Consistent investigation of the relationship between subjects and objects in the model of working capital management of integrated agro industrial formation is held. The goals and objectives of working capital management for different subjects based on unique aspects of the Federal strategy for sustainable development of agriculture is defined. Scientific novelty. A model of working capital management mechanism is proposed, taking into account the relationship of subjects and objects of various hierarchical levels of management in the agricultural sector of the economy, which will allow coordinating the process of managing elements of working capital for making effective management decisions on the development of agricultural business. The influence of working capital on the sustainable development of integrated agro-industrial enterprises is justified, taking into account the features and specifics of agricultural production, the need for a comprehensive study of working capital in the relationship of criteria of economic activity, such as the turnover of current assets, the duration of turnover, liquidity and solvency of enterprises is determined.

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.