УПРАВЛЕНИЕ ЗАПАСАМИ ГОТОВОЙ ПРОДУКЦИИ КАК ФАКТОР ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ИСПОЛЬЗОВАНИЯ АКТИВОВ СЕЛЬСКОХОЗЯЙСТВЕННОГО ПРЕДПРИЯТИЯ

Abstract

The relevance of the scientific problem under consideration is determined by the fact that at present, in the context of a global change in the economic situation, inventory management of finished products is a key element of effective asset management of enterprises of any organizational and legal forms and forms of ownership. Both the excess and the shortage of stocks of finished products create certain problems at the enterprise: with their excess, the costs of storing finished products increase, funds are frozen in warehouses, at the same time, their shortage leads to a shortage of finished products in the warehouses of the enterprise. This problem is of particular importance in the agricultural sector. This article reveals the economic essence of the “stocks” category, defines their role as the most important element of asset management of an organization, and develops directions for improving the efficiency of using the assets of an agricultural organization based on the analysis of its stocks of finished products. The analysis of stocks of finished products was carried out for one of the enterprises of the agro-industrial complex of the south of the Rostov region.