期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：2
语种：English
出版社：Ovidius University Press
摘要：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.
关键词：performance;current assests;the speed of rotation;profit;turnover
