Innovative Formation of an Effective Management System for Working Assets in Organizations of the Krasnodar Krai

Ensuring uninterrupted operational activities of agricultural organizations is directly related to the system of formation and efficient use of current assets that contribute to the best physiological processes of animals and plants. A deficiency in current assets, an ineffective system of their management, or the complete absence of such a system provokes the occurrence of several negative consequences, including a slowdown in asset turnover, degradation of liquidity and solvency of the organization, reduction in profit and profitability, which generally weakens the financial stability of the organization. Thus, the formation of an effective system for managing current assets and sources of financing represents a priority task for tactical financial management. The current situation in the domestic economy is marked with a rather high level of uncertainty, which is caused by the lability of the geopolitical situation, sanctions, and counter-sanctions policies of Western states and the Russian Federation. The high “addiction” of Russian industrial enterprises meeting the needs of agriculture from imported components naturally affected the increase in prices for their products. Similar circumstances arose a long time ago and required a search for solutions to these problems.