Iluta Arbidane, Elvira Zelgalve
2012 European Integration Studies  
Current assets as the object of the study of foreign authors in the literature and studies have been studied sufficiently, and this object is viewed in different sub-sectors. In Latvia for the current asset management has not been extensive research. New specific circumstances in which business takes place, limited availability, high investment risk, highly competitive, new requirements in connection with accession to the EU makes it necessary to plan investment in the development, improvement
more » ... pment, improvement and expansion. Mission statement becomes effective on the company's existing and future resource planning and management of the production process by using new management methods in the ever changing economic conditions. Increasingly important in the control system acquires an objective need time to identify problems and determine the most current options for managing the assets. In order to ensure the financial sustainability of companies under current economic conditions successful management of current assets is crucial. In practice it is quite often observed that the decisions of current assets management in companies of the structure and indicators of current assets using a maximally longer period of time enables to make timely and effective managerial decisions. The study is based on the literature and scientific publications, analysis and evaluation of commercial financial indicators and their role in the company's performance evaluation. The study results may be useful in Latvian commercial owners and management, as well as public and private bodies which carry out macro-economic indicators and business analysis.
doi:10.5755/j01.eis.0.6.1518 fatcat:cokcfwlyvjgoblbpxvs57al4pq