Theoretical approaches to the management of the current capital of organizations of the food industry

The theory and practice of working capital management examines the interdependence of indicators of profitability, liquidity and the financial cycle, as it has a significant impact on efficiency and financial stability. In the short term until the receipt of a sufficient level of their liquidity. However, this is not always possible in the realities of the Russian economy. The article analyzes the empirical studies on this issue and draws conclusions about the effective management of working capital in food industry organizations.