Features of turnovering assets management in agricultural organization: theoretical aspect

Any organization in a market economy is interested in stable functioning. The management of current assets is an essential part of the organization's financial management. The current topic of the study is that effective management, planning and use of working capital ensures a high level of solvency and liquidity of the organization. Also, with the proper implementation of the revolving asset management policy, the organization 's logistical resources are improved. The purpose of this study is to analysis the peculiarities of the management of revolving assets in the agricultural organization. This article considers the economic essence of working capital, the stages of turnover of working assets, peculiarities of working assets in an agricultural organization and rationing as a method of managing working assets.