ASPECTE ALE DETERMINARII PERFOMANTELOR ACTIVELOR
                        CIRCULANTE /
     ASPECTS OF DETERMINING CURRENT ASSET PERFORMANCE

Prof. univ. dr. Teodor Hada – Universitatea ”1 Decembrie 1918” Alba Iulia

Abstract:
The study emphasize the importance of current asset in order to carry on the entity’s
activities and expresses the necessity of utilization in a performing purpose due to the fact
that current asset signifies a immobilization of resources for enterprises. Depending on this
assumption, the study overtakes a series of indicators that estimates the current asset’s
performance; the study surprises a series of indicators that appreciates the current’s assets
performance, enhancing the connections between some appreciation indicators.

Keywords: current asset, indicator, performance

JEL codes: G30, G31