Assessment of current assets of agricultural organization in the context of formation of financial policy

The article is devoted to the problems of sustainable development of agricultural organizations in the context of mutual sectoral sanctions, which required significant changes that affected the financial policies of organizations, in particular - the composition and structure of current assets, their financing, accounting, and the order of the movement. The availability of an adequate amount of current assets at the organization is the decisive factor for its stable functioning in modern conditions. The trends of changes in the elements of the current assets of the agricultural organization revealed during the research make it possible to predict the parameters of its further development.