engleski

Current assets in the business: the case of construction companies in Croatia

The problem of current assets represents a real need for funds in a company through all phases of their circular movement. When the company is not able to maintain continuity of operations because of the series of unfavourable elements (e.g. maintain the existing scope of employment), there is a need for investing in permanent current assets. The problem of current resources can be solved by creating external preconditions, such as credit policy measures. Another way is creating internal preconditions (favourable treatment of its own funds) which should create an increased interest in current assets. Elements that arise from the investment in permanent current assets, i.e. their impact on the business of building companies after the investment and achieving planned business results in the range that guarantees the full employment of all material and human resources will be elaborated in the work. The work will help focus on the indicators necessary for making business decisions which further puts focus on the practical value of this work.

permanent current assets; construction company; business continuity

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