Operating current asset
(Redirected from Operating current assets)
Operating current asset is the current asset used to support operations, such as cash, accounts receivable, and inventory. It does not include short-term investments.
Definitions
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Operating current assets. The current assets used to support operations, such as cash, accounts receivable, and inventory. It does not include short-term investments.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.
