Since 2014
ECONOMIC ESSENCE OF CURRENT ASSETS AND THEIR TYPOLOGY
Agricultural and Resource Economics International Scientific E-Journal
View Archive Info| Field | Value | |
| Title |
ECONOMIC ESSENCE OF CURRENT ASSETS AND THEIR TYPOLOGY
ЕКОНОМІЧНА СУТНІСТЬ ОБОРОТНИХ АКТИВІВ ТА ЇХ ТИПОЛОГІЯ |
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| Creator |
Hryniuk, Iryna
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| Subject |
current assets; accounts receivable; cash; stocks
оборотні активи; дебіторська заборгованість; грошові кошти; запаси |
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| Description |
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.
Одними з найважливіших показників, які характеризують фінансовий стан підприємства, є оборотні активи. Саме від наявності необхідної кількості кожної із складових частин оборотних активів залежить можливість підприємства здійснювати свою господарську діяльність. У статті наведено основні підходи до визначення сутності оборотних активів і їх класифікації. |
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| Publisher |
Agricultural and Resource Economics: International Scientific E-Journal
Agricultural and Resource Economics: International Scientific E-Journal |
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| Contributor |
—
— |
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| Date |
2016-12-18
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://are-journal.com/are/article/view/64
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| Source |
Agricultural and Resource Economics: International Scientific E-Journal; Vol 2, No 4 (2016); 64-74
Agricultural and Resource Economics: International Scientific E-Journal; Vol 2, No 4 (2016); 64-74 2414-584X |
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| Language |
ukr
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| Relation |
http://are-journal.com/are/article/view/64/68
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| Rights |
Copyright (c) 2016 Agricultural and Resource Economics International Scientific E-Journal
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