Priority areas of working capital management of the federal state budgetary institution “Experimental station “Elite” of the Ekhirit-Bulagatsky district of the Irkutsk region

In the current economic conditions, for the effective functioning of any enterprise, working capital is necessary, which ensures the continuity of production and sales of goods and services. The availability of a sufficient amount of such funds is a key factor for the stable operation of the organization. In the context of the transition of the Russian economy to innovative development, the success and sustainability of a business depend on the competent management of financial resources. Working capital is an important component of the company’s assets. Their condition and efficiency of use are among the main factors contributing to successful operations. Investments must generate income; otherwise, the company risks losing its competitiveness. This article presents an analysis of the composition, structure and efficiency of management of the enterprise’s working capital. In addition, priority areas for optimizing this policy are proposed and the economic effect of increasing the turnover of funds is revealed.