Abstract: the article discusses the issues of economic research of enterprise working capital management policy. The purpose of the study is to identify and justify the effectiveness of managing the current assets of agricultural enterprises, by increasing the efficiency of their use and growth of business income. In various sources of classical economic literature, the authors focus on indicators of economic efficiency of the use of working capital, but do not highlight the specifics of the business and the speed of capital turnover in various sectors of the agricultural sector. The main objectives of this work is to develop a competent management policy and the efficient use of working capital, taking into account not only external and internal factors, but also especially as it affects the performance of agricultural enterprises, in processing industries, in poultry farming, as well as industries that provide the agricultural sector with basic resources. External factors that influence outside the organization include the rhythm of raw material supplies, the conditions for concluding contracts and prices for supplied resources, seasonal demand for manufactured products, and internal factors – mainly production factors, these are technologies used in the production of manufactured goods, their quality, therefore, the impact on working capital, due to these factors, changes its policy of managing and financing current assets, and also solves the problem of rational use of working capital. The practical field of application consists in the fact that with sufficient knowledge of the subject, attention is not always paid to those industry differences that take into account the specifics of production processes, and especially the time that the enterprise spends on the output of the final product, so the problem of efficient use of working capital is becoming significant. The financial condition of the enterprise depends not only on the state of working capital, their structure, turnover period, but also on their rational use to achieve the maximum economic effect in practical activities.
Keywords: working capital, stocks, accounts receivable, cash, financial result, business cycle, investment mechanism, working capital turnover