The management of current assets elements
components of the company, i.e. cash, accounts receivable and inventory. Bearing in mind that
business operations are cyclically repeated, the total value of current assets of the company and
its structure are subject to constant fluctuations as a result of changes in sales, occurrence and
settlement of liabilities and collection of receivables. Therefore, the management of current assets
should take into account different characteristics of its components, but most importantly the
degree of their liquidity, as well as reduce assets „freezing” to the minimum when it does not result
in financial benefits.
Article in: English
Published on-line: 2006-12-19
Keyword(s): current assets, cash, accounts receivable, inventory
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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355
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