METHODS OF ANALYSIS AND EFFICIENT MANAGEMENT OF CURRENT ASSETS

Maria GHEORGHIȚA Universitatea Tehnica a Moldovei

Abstract

Efficient management of current assets is of considerable importance in the enterprise as it influences both the determination of their size and the sources of financing. If the current assets' size is excessive, usually, the sources owned by the company are insufficient, and it must resort to borrowed sources, which are quite expensive. The efficient management of current assets is of particular importance to small and medium-sized enterprises, which often face problems of financing the extra working capital. Norming and the analysis of both current assets in general and their respective elements is one of the most efficient techniques for their managing. Keywords: current assets, inventories of goods and materials, product in progress, short-term receivables, planning, normative, reserve in days, management of current assets.