Architecture of effectiveness of use of assets of an agricultural organization of fishery complex

¹ South Ural State Humanitarian and Pedagogical University, Chelyabinsk, Russia
² St. Petersburg State Forest Engineering University named after S.M. Kirov, Saint Petersburg, Russia
³ Ural State Economic University, Ekaterinburg, Russia
⁴ Chelyabinsk State University, Miass Branch, Miass, Russia

^* Corresponding author: lysenkoyulia@mail.ru

Abstract

This article outlines the economic essence of current assets, reveals their concept, examines the sources of formation and indicators characterizing the efficiency of using the assets of a business entity. Effective use of current assets in the fishery complex is a key factor for the successful sale and production of agricultural products. The optimal distribution and size of current assets play an important role in ensuring a continuous circulation process. The organizational and economic characteristics of an agricultural organization engaged in agriculture allow us to more deeply study the structure and dynamics of its assets, as well as evaluate the effectiveness of their use. To increase the rationality of the sale of current assets, it is proposed to develop recommendations that will help optimize their use. Suggested recommendations may include improving inventory management, optimizing the procurement and sales process, and the use of financial resources. Working capital of the fishery complex is the most liquid assets, which participate in the production cycle only once and are immediately taken into account in the cost price. This means that the effective use of working capital directly affects the financial results of the organization of agriculture and the fishery complex. Proper management of these assets can reduce costs, increase profitability and ensure sustainable development of the fisheries sector.