Abstract

In conditions of complete economic independence of enterprises, the quality of management in general and financial management in particular has a decisive influence on effective development. The main goal of financial management is the formation of own capital and its structure and quality are important. Any profitable production activity should provide a balanced material and technical base corresponding to the specialization of the enterprise. Given the current situation in the agro-industrial complex of the region, first of all, the fragmentation of the land by small users, the lack of business management experience in the market economy, improving the quality of financial management is extremely relevant. The proposed study is considered on the example of one of the leading agricultural enterprises in the region, which was established in 2004 having 20 hectares of land in use, and currently – 8144 hectares of land, so it is a sufficient basis for scientific research.

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