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Abstract

The article considers economic definition of current assets, their components and bases of organization of strategic management accounting, and also analyses results of the study conducted by foreign and domestic economists. Various approaches of foreign and domestic scientists to determine the economic essence of " current assets” and “inventories” have been generalized. The article gives recommendations on definition of tasks of strategic management accounting of current assets in economic entities.

Keywords

Current assets, inventory, raw materials, work-in-progress, cash, short term investment, debtors, strategic management accounting of current assets.

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How to Cite
Normatova Gulmira Xayrullaevna. (2024). ECONOMIC ESSENCE OF CURRENT ASSETS AND ITS SIGNIFICANCE IN STRATEGIC MANAGEMENT ACCOUNTING. American Journal of Business Management, Economics and Banking, 22, 212–217. Retrieved from https://americanjournal.org/index.php/ajbmeb/article/view/1967