Formation of financing sources of current assets of agricultural enterprises

Abstract

The article deals with the peculiarities of financing sources formation of the agricultural enterprises’ working assets and the conditions of use of various finance management models of working assets and outlines their main advantages and disadvantages for the enterprises of the agro-industrial complex. On the basis of critical analysis, it was proposed a normative management model of the investigated object as an optimum from a position of effective functioning of a company and the possibility of expanding the spectrum of financial resources attraction. As a result of the study, it was discovered that the issue of choosing the optimal model for managing the structure of current assets financing sources nowadays is of particular importance in the financial and economic conditions of Ukraine. Therefore, it has been found out that among the currently known variants, the most suitable for agricultural enterprises is a normative model that allows using cheaper financial resources and lowering the risk of company's liquidity reduction. Keywords: current assets, financing sources of an enterprise, self-financing, profit, valuation.