The purpose of the study is to develop methodological approaches to forecasting changes in the structure of assets and capital of agricultural enterprises. Methodology. The information base of the article is presented by scientific works of domestic and foreign scientists. The research is based on scientific methods, among which it is expedient to distinguish: analysis and synthesis, comparison, idealization, and abstraction, as well as systematization and generalization – during the formulation of conclusions as a result of the study. Results. It is established that the agricultural sector of Ukraine has significant potential for further growth, but a number of problems hinder its development. Today, the stimulus is the system of land use and land relations, put into effect by lifting the moratorium on land sales. At present, the consequences of such reforms are unpredictable, as there are no clear and transparent rules of the «game» in the sector. It is found out that the most powerful participants in the agricultural market are agricultural holdings, which determine one of the goals of their activities is the development of infrastructure and expansion of influence in foreign markets. In modern economic conditions, the agricultural sector brings 15-20% of Ukraine's GDP annually, and despite the crisis of recent years, provides the population with high-quality products of its own production. Practical implications. One of the main problems in the implementation of working capital management policy is to determine the required amount and optimal composition, which is able to ensure the continuity of the enterprise, the maximum level of efficiency of funds. These problems are solved by forecasting the structure of working capital and forecasting its optimal amount. The urgency of the issue increases due to the fact that the problem of predicting the optimal size and structure of assets and capital challenges is caused by macroeconomic and macro-financial instability. Value/originality. Methodical approaches to forecasting changes in the structure of assets and capital are considered. It is proposed to use a system of indicators for calculations, including the following: growth rate of production and sales, a growth rate of product prices, projected operating costs, non-current assets at the beginning of the forecast period, projected investment, average depreciation rate of non-current assets, duration of production turnover inventories, the duration of collection of receivables, the average share of retained earnings in total profit from sales, the basic volume of production and sales, registered and annual invested capital of the enterprise.
The Relationship between Working Capital Management and Financial Sustainability of Selected Christian Denominations in Ghana
