One of the key places in business management belongs to financial management. This is especially important in the conditions of full economic independence of economic entities. Qualitative analysis and the adoption of strategic and current decisions based on it will contribute to the positive dynamics of business development, profitability of economic activity, increased liquidity and financial stability. Of particular importance is the quality management of company’s assets, both non-current and current. Their cost, structure and quality determine the volume of production, labor productivity, and prime cost of production. In the article this problem is considered on the example of existing agricultural enterprises.