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Consideration Regarding Current Assets In The Construction Entities

Author

Listed:
  • Laura Adriana COJOCARU (ALIONESCU)

    (Faculty of Economics and Business Administration, University of the West, Timisoara, Romania)

Abstract

Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity. In this paper we want to study the degree of implementation of policies and accounting treatments on the current assets in the specific construction economic entities, the problems of implementation and thus better addressing their theoretical and procedural to improve the information provided by financial statements. Due to the importance of proper conduct of business owned entities, accounting current assets should result in optimal and efficient control of current assets.

Suggested Citation

  • Laura Adriana COJOCARU (ALIONESCU), 2014. "Consideration Regarding Current Assets In The Construction Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 219-228, July.
    • Handle: RePEc:cmj:seapas:y:2014:i:4:p:219-228
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    More about this item

    Keywords

    Current assets; Accounting policies; Stock; Claims; Money;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General

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