Improving the Efficiency of Asset Utilization in Cotton and Wheat Seed Processing Enterprises

This paper analyzes the composition of assets and the efficiency of their utilization in seed processing enterprises. The dynamics of total assets, current assets, asset turnover, and return on assets during 2022–2025 are assessed. It is demonstrated that when an increase in assets is not accompanied by a proportional rise in sales revenue and profit, the return generated by the capital employed declines. Recommendations are proposed for coordinating the management of accounts receivable, inventories, and production assets.