Stock analysis as an element of financial flows optimization in enterprises of the agricultural sector of economics

Abstract

At the current stage of development of Russian economics, the problem of efficient management of financial flows, which make a significant impact on the availability of financial resources in the companies is one of the major issues for companies of the agricultural sector of economics. Management of financial flows is a key aspect in activities of companies of the agricultural sector as it regulates all spheres and directions of functioning of each economic agent. The main purpose of the research is to develop models and methods of financial flows management taking into account analysis of economic agents’ financial resources immobilized into stock. The article deals with methodological instruments required for financial flows management of agricultural entities and based on available methods of stock analysis and optimization. Correct and efficient organization of cash flows ensures reasonable and smooth economic activities and serves as the prerequisite for achieving sound total financial performance results by enterprises of the agricultural sector in present-day conditions. Design/methodology/approach: Methodological framework of the research includes general scientific and specific cognitive methods. Solutions to research issues were specified using a set of additional methods: economic and statistical methods, e.g., comparison, grouping, methods used in the system and functional analysis, analytical modeling, systematicity, integrity, logical modeling, etc. Findings: Results of the research show that adaptive application of developed methods of financial flow optimization shall help to increase the efficiency of activities carried out by economic agents of the agricultural sector under an unstable market environment.