Naslov
Net Current Assets in Feasibility Studies

Autori
Ivanović, Vanja ; Mujačević, Elvis

Izvornik
Tourism and hospitality management (1330-7533) 9 (2003), 2; 177-188

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, prethodno priopćenje, znanstveni

Ključne riječi
net current assets; feasibility studies; cash; receivables; inventory; current liabilities; payables

Sažetak
Net current assets consist primarily of cash, marketable securities, receivables and inventory. The balances in these accounts can be highly volatile as they respond quickly to changes in the firm’ s operating environment. Medium-term planning and immediate reactions to changes in forecasts and conditions are required for effective management of the net current assets. Net current assets management is the functional area of finance that covers all the current accounts of the firm. It is concerned with the adequacy of current assets as well as the level of risk posed by current liabilities. We can say that net current assets management is a discipline that seeks proper policies for managing current assets and liabilities and practical techniques for maximizing the benefits.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA