COMPARATIVE ANALYSIS OF THE EFFICIENCY OF WORKING CAPITAL UTILIZATION OF LARGE AGROINDUSTRIAL HOLDINGS IN RUSSIA

In modern economic realities, the efficiency of working capital management is a key success factor for any economic entity. This aspect takes a special place in the agricultural sector of the economy, where the pronounced seasonality and the duration of production cycles require increased attention to maintaining liquidity. The purpose of the study is to identify the most optimal approaches to the ability to expediently manage current assets in the structure of agricultural holding. An important role is played by factors that have an impact on both turnover rates and profitability of these assets. This work may be useful to researchers who study the trends and dynamics of the agricultural industry under the influence of various factors such as technological development, climate change, government policy and globalisation of markets. The findings will help inform decision-making for food security and sustainable economic growth.