Indicators of Current Assets that Succinctly Express the Performance of Their Use

Mihaela Loredana Lãpãduºi ()
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Mihaela Loredana Lãpãduºi: “Constantin Brâncuºi” University of Tg-Jiu, Faculty of Economic Science

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 2, 453-457

Abstract: The analysis of current assets is ment to characterize the performance of their use. Regarded as synthetic performance indicators which reflect changes in operational and financial activity of the company, they synthesize aspects of the deployment process of sourcing, manufacturing, cost reduction, etc. The main indicators used to analyze the performance of current assets are: the speed of rotation, the profitability of current assets, the profitability of current assets related to a circuit, the current assets of 1,000 lei turnover, current assets of 1,000 lei production as well as the relative and absolute release. The purpose of this article is to summarize the indicators used in performance analysis of current assets and the method of their calculation and the purpose of this research is to achieve the following goals: theoretical presentation of current assets indicators, the calculation methodology, their implementation in a company, the conclusions arising out of the investigations.

Keywords: performance; current assests; the speed of rotation; profit; turnover (search for similar items in EconPapers)
JEL-codes: D2 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:2:p:453-457

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