Economic essence of current assets and their typology
Journal Title: Agricultural and Resource Economics: International Scientific E-Journal - Year 2016, Vol 2, Issue 4
Abstract
The purpose of the article is to study theoretical approaches to defining the essence of current assets and their classification and improving the existent methods. One of the most important indicators which is characterized the financial condition of enterprise are current assets. Current assets are those assets which is indispensable for enterprises’ business activity. An availability of the required number of each of the components of current assets provides enterprises’ opportunity to conduct their business activities. In the article is showed the basic approaches to defining the economic essence of current assets and their classification. Each of the scholars interpreted the concept of «current assets» in his own way, highlighting various classifications and approaches to understand it. Depending on the industry and type of enterprise have different needs and current assets, especially stocks and the structure of all assets. It is systemized all classifications and classification features and is formed the universal clarification of current assets which can be using in every economic science and entity of any industry.
Authors and Affiliations
Iryna Hryniuk
Keywords
Related Articles
- EP ID EP199717
- DOI -
- Views 138
- Downloads 0
Ecologically certified agricultural production management system development
Ecologically certified production management system formation and implementation is the necessary condition for the economy at the sustainable development basis efficient functioning, providing high life quality and envi...
Structure of the poultry meat market in Ukraine
The purpose of this paper is to carry out a marketing research of the state and structure of the poultry meat market in Ukraine; to identify the factors that hold back and stimulate the development of the poultry market...
Agricultural development strategy in the context of inter-sectoral integration: economic and environmental vectors
Purpose. The purpose of this article is to study the approaches to the development of economic and environmental vectors of the strategy of development of the agrarian sector of the economy in the context of inter-sector...
Adaptation of the agricultural land use to climate change
The purpose of the article – to highlight the results of research on strategic areas of agricultural land adaptation to climate change. For agricultural production and formation of economic soil fertility in Ukraine impa...
Economic essence of current assets and their typology
The purpose of the article is to study theoretical approaches to defining the essence of current assets and their classification and improving the existent methods. One of the most important indicators which is character...