Architecture of efficiency of use of assets of the organization of agriculture of the fishery complex

This article defines the economic essence of current assets, reveals their concept, considers the sources of formation and indicators characterizing the efficiency of using the assets of an economic entity. Efficient use of current assets in the fishery complex is a key factor for successful implementation and production of agricultural products. Optimal distribution and size of current assets play an important role in ensuring a continuous circulation process. Organizational and economic characteristics of an agricultural organization engaged in agriculture allow for a more in-depth study of the structure and dynamics of its assets, as well as an assessment of the efficiency of their use. In order to increase the rationality of the implementation of current assets, it is proposed to develop recommendations that will help optimize their use. The proposed recommendations may include improved inventory management, optimization of the procurement and sales process, as well as the use of financial resources. Current assets of the fishery complex are the most liquid assets that participate in the production cycle only once and are immediately included in the cost. This means that the efficient use of current assets directly affects the financial results of the agricultural organization of the fishery complex. Proper management of these assets allows to reduce costs, increase profitability and ensure sustainable development of the fisheries complex.