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The article deepens theoretical and practical aspects, as well as provides practical recommendations for the rational formation and efficient use of working capital of agricultural enterprises. The possibilities of improving the formation of working capital through the need for their rationing, budgeting and internal control are substantiated. Recommendations for improving the accounting and valuation of working capital in the context of harmonisation of national accounting and financial reporting with international standards are provided.

Intended for researchers, teachers, specialists, graduate students and students of higher education institutions.