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What is a current asset?

Management Dictionary
Organizational Theory, Strategic Management

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Current assets are essential for a company or organization, as they can be quickly converted into cash to support day-to-day operations. They include cash, short-term investments, accounts receivable, and inventory, playing a vital role in liquidity and financial stability.

Maintaining a balance between liquidity and minimizing tied-up capital is crucial, requiring effective management strategies such as optimizing credit policies and inventory turnover. Proper management of current assets helps improve the performance and efficiency of the organization.

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Keywords

Asset, asset/liability, Balance sheet, Liability, working capital requirement (WCR)

Author(s)

BESANGER Serge

Professeur

INSEEC-U

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