SEZONINIŲ TRUMPALAIKIO TURTO STRUKTŪROS SVYRAVIMŲ POVEIKIS ŽEMĖS ŪKIO ĮMONIŲ LIKVIDUMUI

Abstract

The article examines the variability of current assets in an agricultural enterprise, with a focus on how seasonality impacts liquidity. This sector experiences seasonal fluctuations and cyclical changes in biological assets, leading to ongoing shifts in the composition of current assets. The study shows that seasonality and changes in the production process directly influence variations in current assets, while increasing cash balances is vital for maintaining liquidity. The findings emphasize the importance of effective working capital management and precise accounting in optimizing the financial health of agricultural businesses. It was determined that fluctuations in inventories and cash are the primary factors impacting the enterprise's economic stability.