Peculiarity of the Formation of Circulating Capital in Agriculture
The analysis of sources of the formation of circulating capital in agricultural enterprises of Yaroslavl region in the period from 2001 - 2008 showed the absence of proper circulating assets since 2005. The use of short-term credits and loans has increased 10,7 times. The largest specific weight in the sources of the formation of circulating capital is debt receivable. The calculations of defrayal of circulating assets in main groups show that production supplies in 2006 -2008 had no sources of defrayal, in the group "monetary funds" their deficit also existing. At the same time in incompleted production and debtsory receivable there is a surplus of resources, involved this testifies to the ineffective formation and use of circulating capital.