Methodological aspects of assessing the effectiveness of the use of working capital in agricultural enterprises

The article presents various methods for evaluating the effectiveness of the use of working capital, from which a general one is formed, which includes the most significant indicators and makes it possible to conduct a comprehensive assessment of the effectiveness of the use of all working capital of the enterprise, and not only their individual groups. The presented methodology has been tested on the basis of reporting data for five years from one of the agricultural enterprises of the Vologda region.