Study on performance indicators for determining the current assets a company producing sports equipment

  • Mihaela-Cristina Onica “Dunarea de Jos” University of Galati
  • Laurenţiu-Gabriel Talaghir “Dunarea de Jos” University of Galati
Keywords: current assets, performance, economic


Cash management is of great importance to an enterprise; if availabilities are not sufficient at a time, this can lead to bankruptcy. Cash management involves providing sufficient funds for the company to be able to fulfill the requirements of cash at a time, these requirements consisting of repayment of bank loans, taxes, salaries, purchases of raw materials, etc. The purpose of this paper is to highlight practical issues concerning the determination of the current assets of the analyzed company performance, in order to reflect the importance of these assets in the entire business. The performance of current assets is given by their rate; structure and management indicators, like indicators of liquidity or leverage, rotation (in days and the number of circuits) profitability indicators of current assets, intensity indicators of using current assets, indicators of relative, absolute and total release of current assets and by indicators of working capital. For this article we chose to study only the rate of current assets.

How to Cite
Onica, M.-C. and Talaghir, L.-G. (2013) “Study on performance indicators for determining the current assets a company producing sports equipment”, Annals of “Dunarea de Jos” University of Galati. Fascicle XV, Physical Education and Sport Management, 2, pp. 111-114. Available at: (Accessed: 22June2024).

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