Summary: In modern conditions of economic development for enterprises in the meat industry the use of working capital is of great importance. Working capital is a sum of funds invested in production operations, which is necessary to support each production cycle. The volume of output is affected by the presence of certain volumes of working capital, which the enterprise has. Consequently, the topic of using working capital is relevant for modern industrial enterprises, including meat industry enterprises.

Key words: Working capital, meat industry, problem of using working capital, production, meat products.