The article assesses theoretical approaches to the financial management of agricultural enterprises. Particular attention is paid to the study of financial sustainability of agricultural enterprises and accelerate the turnover of working capital that a priority and an important area of improving the efficiency of the financial resources of agricultural enterprises in the modern world. We describe the main ways to cut costs of working capital. The methods of inventory control, accounts receivable and depreciation. Deals with the functioning of enterprises in the financial independence from external debt sources.
Key words: financial resources, financial stability, agricultural enterprise management.