EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 2, Number 1, Year 2014

IMPORTANCE OF CURRENT ASSETS IN MANAGEMENT DECISIONS OF ROMANIAN ENTITIES
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Author(s): Laura Cojocaru, Dorel Mates, Aura Domil
DOI: 10.4316/EJAFB.2014.215
Abstract: Manager with strong personality, personal capacity for action, with their knowledge, competence and experience is manager of solutions for efficient management of current assets. In assessing strategies entity, innovational strategies and management decisions have an important role on current items (assets), because it requires analyzing variables such as the number of investments and innovations, customer relations, cash flow evolution, evolution inventory, configuration productive, quality, cost and structure of production, etc.. In the SME spectrum is very broad managerial decision making, it is difficult to manage, has many deficiencies and can always be improved.
Keywords: Manager, Current Assets, Inventories, Receivables, Cash
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