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Journal articles on the topic 'Floating assets current assets'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Weisman, Joshua. "Floating Charges on Assets of Individuals." Israel Law Review 21, no. 2 (1986): 129–41. http://dx.doi.org/10.1017/s0021223700009006.

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The Security Interests Law, 1967, created a revolutionary change in Israel's law of security interests inasmuch as it replaced the previous obsolete regime with a modern one. Notwithstanding, it refrained from adopting a clear position on the question of whether a non-corporate debtor may create a security interest over his assets by means of a floating charge. Such a charge, which according to Israeli law may be given by companies and cooperative societies, applies to both the current property of the debtor and any property which he may acquire in the future. The uniqueness of the floating ch

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2

Davies, Peter, and Danny Constantinis. "Innovative inspection techniques for ultra deepwater drillships and other floating O&G production assets saving costs, enhancing safety, while assuring operational availability and asset integrity." APPEA Journal 57, no. 2 (2017): 599. http://dx.doi.org/10.1071/aj16012.

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The Hull Inspection Techniques and Strategy (HITS) Joint Industry Project (JIP), a subgroup of the Floating Production Storage and Offloading (FPSO) Research Forum, called for new methods to be developed that enhance safety, reduce costs and support the assurance of integrated asset management. Hull integrity is critical to enhancing safety and operational effectiveness for production operations, particularly for high-value assets. Good hull integrity requires accurate, relevant hull-inspection data of the internal structure, isolation valves, moonpools, external appendages and positioning sys

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Van Erp, Sjef, Christopher Bisping, and Charles-Antoine Leunen. "Privy Council, Agnew and Bearsley v. The Commissioner of Inland Revenue [2001] B.C.C. 252 Floating and Fixed Charge." European Review of Private Law 11, Issue 2 (2003): 174–94. http://dx.doi.org/10.54648/erpl2003013.

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Abstract: The most frequent method by which companies borrow money takes the form of debentures, which are usually accompanied by a charge on the company’s assets. One of the features of the company law which applies in Common Law countries, and which distinguishes it from that which prevails in most codified law systems on this issue, is the distinction made between the “fixed charge” and the “floating charge”. Fixed charges normally take the form of legal mortgage over specified company assets, e.g. its land and buildings. A charge may also be fixed on the company’s present and future book d

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Wee, Kenneth. "Financing LNG infrastructure using master limited partnerships." APPEA Journal 56, no. 2 (2016): 615. http://dx.doi.org/10.1071/aj15121.

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In recent years, an unprecedented level of capital has been invested in developing Australia’s latest liquefied natural gas (LNG) projects, with several more still in the pipeline. In the wake of ever-increasing oil price volatility, and international competitiveness and uncertainty in the global financial markets, Australian LNG projects that are either under development or are being proposed continually face pressure to be more cost-efficient and value-accretive to their capital providers. The application of cutting-edge technology, such as floating LNG, together with more innovative financi

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Serletis, Apostolos, and Guohua Feng. "SEMI-NONPARAMETRIC ESTIMATES OF CURRENCY SUBSTITUTION BETWEEN THE CANADIAN DOLLAR AND THE U.S. DOLLAR." Macroeconomic Dynamics 14, no. 1 (2009): 29–55. http://dx.doi.org/10.1017/s1365100509080298.

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In this paper we investigate the issue of whether a floating currency is the right exchange rate regime for Canada or whether Canada should consider a currency union with the United States. In the context of the framework recently proposed by James L. Swofford, we use a semi-nonparametric flexible functional form—the asymptotically ideal model (AIM), introduced by William A. Barnett and A. Jonas—and pay explicit attention to the theoretical regularity conditions of neoclassical microeconomic theory, following the suggestions of William A. Barnett and William A. Barnett and Meenakshi Pasupathy.

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6

Keys, Matt. "Offshore structures – why all offshore facilities should have a demanning requirement." APPEA Journal 59, no. 2 (2019): 789. http://dx.doi.org/10.1071/aj18109.

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Most offshore structure design codes focus on setting appropriate safety factors to achieve an acceptable annual level of risk. Recent work by Atkins SNC-Lavalin, together with a large number of operators in Australian waters and the North Sea, has discovered that a large number of aging assets are implementing a demanning requirement to limit the risk of platform collapse to personnel, due to changes in loading or degradation of the structure. This work has shown there are two risk scenarios that should drive this requirement. The first scenario which is intended by the codes in limiting the

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Ahmetaj, Natasha, and Merita Bejtja. "Determinants of the Real Equilibrium Exchange Rate in Albania: An Estimation Based on the Co-Integration Approach." ACRN Journal of Finance and Risk Perspectives 8, no. 1 (2019): 84–94. http://dx.doi.org/10.35944/jofrp.2019.8.1.005.

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Problem/Relevance: Investigation of exchange rate behaviour has been an important topic in international monetary economics because of the impact of exchange rates on economies. One strand of the literature has focused on explaining the observed movement of the nominal or real exchange rate in terms of macroeconomic variables. Another strand of the literature has evaluated the behaviour of the real exchange rates in relation to the equilibrium exchange rate, which is the real exchange rate that is consistent with macroeconomic balances. Albania implements a free floating exchange rate regime;

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Ok, Duo. "Enhancement of Safety and Design in Cargo Handling Spaces to Prevent Accidental Fire or Explosion in Oil Tankers and FPSOs." Journal of Ship Production and Design 35, no. 4 (2019): 299–308. http://dx.doi.org/10.5957/jspd.05180018.

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Over the last few decades, there have been a significant number of accidents on crude oil tankers, floating production storage and offloading (FPSO) and offshore units due to fire and explosion, which have resulted in loss of lives, assets, and environmental damage. These incidents increase scrutiny and questions on the current level of safety design in hydrocarbon handling spaces and other high-risk spaces in oil tankers and FPSOs. There are many factors which may contribute to these incidents, including; defects of equipment and components, overlook during design, inappropriate maintenance p

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9

SHOLEHA, Adellia Wardatus, and Sumarmi SUMARMI. "MANAGING SUSTAINABLE TOURISM OF PERAWAN BEACH, EAST JAVA, INDONESIA BASED ON THE COASTAL ECOSYSTEM SERVICE (CES) APPROACH." GeoJournal of Tourism and Geosites 58, no. 1 (2025): 78–88. https://doi.org/10.30892/gtg.58107-1392.

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Coastal tourism at Perawan Beach in Malang Regency, East Java, presents both opportunities and sustainability challenge. The main challenge is that sustainable ecotourism often struggles with economic viability. Intense competition from more accessible destinations, which may disregard ecosystems, presents a major challenge. This research aims to (1) describe current activities at Perawan Beach, (2) identify tourism and other human activity threats to coastal ecosystems, and (3) explore coastal opportunities through a coastal ecosystem service approach for societal benefit. This study using th

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Almeida, Sílvia, Marko Radeta, Tomoya Kataoka, et al. "Designing Unmanned Aerial Survey Monitoring Program to Assess Floating Litter Contamination." Remote Sensing 15, no. 1 (2022): 84. http://dx.doi.org/10.3390/rs15010084.

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Monitoring marine contamination by floating litter can be particularly challenging since debris are continuously moving over a large spatial extent pushed by currents, waves, and winds. Floating litter contamination have mostly relied on opportunistic surveys from vessels, modeling and, more recently, remote sensing with spectral analysis. This study explores how a low-cost commercial unmanned aircraft system equipped with a high-resolution RGB camera can be used as an alternative to conduct floating litter surveys in coastal waters or from vessels. The study compares different processing and

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Nguyen, Hoan. "Evaluation of Current Assets Structure of Aquaculture Firms Listed on Vietnam's Stock Market." Journal of Economics, Finance And Management Studies 4, no. 10 (2021): 1852–61. https://doi.org/10.47191/jefms/v4-i10-06.

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The main purpose of this study is to empirically test current assets structure of Aquaculture firms listed on Vietnam’s stock market. For this purpose, in this study we used qualitative method and quantitative method; and evaluate current assets structure of Aquaculture firms listed on Vietnam’s stock market via six (6) indicators, including (i) current assets / total assets (CA); (ii) cash / current assets (C), (iii) Short-term financial investments / current assets (STFI); (iv) Short-term receivables / current assets (STR); (v) Inventories / current assets (I); and (vi) other cur

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Nahaieva, Halyna. "Ways to improve the efficiency of current assets in agriculture." Actual problems of innovative economy, no. 2020/1 (January 30, 2020): 22–27. http://dx.doi.org/10.36887/2524-0455-2020-1-4.

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Introduction. The overall economic efficiency of the enterprise depends on the efficiency of current assets. The nega-tive impact of the financial crisis is forcing agricultural enterprises to constantly improve the process of current assets man-agement. The purpose of the research is to develop ways to improve the efficiency of current assets in the activities of agricul-tural enterprises. Results. The main tasks for ensuring the efficient use of current assets in the activities of agricultural enterprises are identified. The change consequences in the turnover rate of current assets have bee

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ЛОПАТОВСЬКА, Оксана, Юлія НІКОЛЬЧУК та Світлана БОНДАРУК. "ОСОБЛИВОСТІ ФІНАНСОВОГО АНАЛІЗУ ОБОРОТНИХ АКТИВІВ ПІДПРИЄМСТВА". Herald of Khmelnytskyi National University. Economic sciences 338, № 1 (2025): 457–64. https://doi.org/10.31891/2307-5740-2025-338-67.

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The article defines that the main condition for effective management of current assets at any enterprise is a detailed analysis of the status, dynamics, structure and efficiency of use of its current assets. A study of the existing scientific approaches to the interpretation of the concept of “current assets” is carried out. The main purpose of current assets of any enterprise, the purpose and main tasks of their analysis are determined. A list of information support for the analysis of current assets of enterprise is formed. The financial analysis of current assets includes the following area

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Grigoroi, Lilia, and Georgiana Daniela Minculete (Piko). "Study Regarding the Evolution of the Financial Balance in the Pharmaceutical Industry." Studies in Business and Economics 10, no. 3 (2015): 137–46. http://dx.doi.org/10.1515/sbe-2015-0044.

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Abstract This article aims at analysing the financial balance within the global pharmaceutical industry, starting from the assumption that „In the pharmaceutical industry there is sufficient liquidity to cover payment obligations”. The analysed companies are part of the exclusive group comprising the top 20 global companies, e.g. GlaxoSmithKline, Merck & Co., Sanofi-Aventis and Bayer. The research conducted is based on an analysis over time of the relationship between floating assets, floating assets requirement and net cash from 2006 to 2013, and highlights the main developments of the in

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Grylitska, Anzhela. "FEATURES OF THE ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING OF NON-CURRENT TANGIBLE ASSETS AND DIRECTIONS FOR THEIR IMPROVEMENT." Financial and credit systems: prospects for development 1, no. 8 (2023): 14–21. http://dx.doi.org/10.26565/2786-4995-2023-1-02.

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This article substantiates the theoretical provisions of the accounting of non-current material assets and offers practical recommendations for improving the methodology of the organization of the accounting of the studied assets. The issue of ensuring uniform approaches to determining the economic essence of non-current tangible assets is considered. Reasoned classification and determined methodical basis of accounting. The recognition and evaluation process of non-current tangible assets is analyzed, a comparative description of the accounting of non-current assets according to the National

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Kubetska, Olha M., Tatiana M. Ostapenko, and Yana S. Paleshko. "Management of Current Assets of Enterprise under Special Conditions." Business Inform 8, no. 535 (2022): 159–65. http://dx.doi.org/10.32983/2222-4459-2022-8-159-165.

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The article discusses the role of current assets in ensuring the normal (efficient) operation of enterprise. The objectives of the article are: studying the theoretical foundations of the assessment of current assets and searching for relevant ways to improve the efficiency of the use of current assets as factors influencing the state of the enterprise, as well as the creation for managers of numerous economic entities of an information platform for making managerial decisions on the formation and use of current assets of enterprises during the wartime. The article generalizes the likely varia

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17

Sozanskyy, L. Yo. "Statistical Assessment of the Capital Dynamics of Industry in Ukraine: Inter-regional Comparison." Statistics of Ukraine, no. 1(76) (March 20, 2017): 47–55. http://dx.doi.org/10.31767/su.1(76).2017.01.07.

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Rational formation of production facilities in the industrial sector constitutes a priority competitive advantage and factor for its competitiveness. The article’s objective is statistical assessment of technological activity in the industrial sector of Ukrainian regions, to highlight patterns of formation and dynamics of fixed assets. The indicator with critical impact on the dynamics of capital in Ukraine over the period under study is “growth rate of non-current assets”. Of the Ukrainian regions in 2015, the high dynamics of capital in the industry was recorded only in Myko- lai

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18

Ivanović, Vanja, and Elvis Mujačević. "NET CURRENT ASSETS IN FEASIBILITY STUDIES." Tourism and hospitality management 9, no. 2 (2003): 177–88. http://dx.doi.org/10.20867/thm.9.2.16.

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Net current assets consist primarily of cash, marketable securities, receivables and inventory. The balances in these accounts can be highly volatile as they respond quickly to changes in the firm’s operating environment. Medium-term planning and immediate reactions to changes in forecasts and conditions are required for effective management of the net current assets. Net current assets management is the functional area of finance that covers all the current accounts of the firm. It is concerned with the adequacy of current assets as well as the level of risk posed by current liabilities. We c

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Koliesnichenko, Anastasiia S., and Haojie Shen. "Essence of the Company’s Current Assets, Strategies for Financing." Business Inform 12, no. 551 (2023): 305–11. http://dx.doi.org/10.32983/2222-4459-2023-12-305-311.

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The article focuses on the present-day economic situation, which is characterized by instability and high dynamism of the external environment, mainly affecting the formation and use of assets by companies. General approaches to the allocation of the essence of circulating assets have been formed. In this context, their interpretation, main groups and characteristics are considered. It is determined that the essence of current assets is expressed through the relationships between the following groups of indicators: inventories and return on assets, accounts receivable and return on assets, as

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20

Safonova, N., and O. Blazhevich. "Essence of assets and their circulation in the enterprise." Bulletin of Science and Practice, no. 4 (April 15, 2017): 213–27. https://doi.org/10.5281/zenodo.546295.

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The article examines the essence of the company’s assets, concretized the concept of non-current and current assets. The scheme of the circuit the company's assets, given the comparative characteristic of non-current and current assets.

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Zadorozhnyi, Zenovii. "Problematic issues relating to the quality of information used for accounting and management accounting of low-cost assets." Herald of Economics, no. 1(87) (July 8, 2019): 115–24. http://dx.doi.org/10.35774/10.35774/visnyk2018.01.115.

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The article presents an analysis of research practice on the classification criteria of current assets, noncurrent assets and low-cost assets. It is proved that the main feature for dividing assets into current and noncurrent (capital) ones should be seen in their planning operation period. It is reasoned that low-cost assets include assets worth up to UAH 2,500.It is proposed to change the name of Account 22 “Low-cost items” to “Non-durables” and to consolidate there its subsidiary accounts, respectively, “expensive”, “cheap” and “low-cost” non-durable items. Working clothes, safety footwear,

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22

Shygun, M. М., and N. O. Mychak. "Primary Accounting of Non-Current Assets Held for Sale." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (October 17, 2018): 66–74. http://dx.doi.org/10.31767/nasoa.4.2018.07.

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The article is devoted to the study of the documentary support for operations with non-current assets held for sale. The importance of the study is determined by the fact that in the Ukrainian business accounting and recording practice, information about economic transactions with non-current assets held for sale is recorded in the forms approved for fixed and intangible assets that do not reflect all the aspects of accounting for non-current assets held for sale, which is inappropriate because it does not allow for their rational management and control. Despite the judiciousness of studies on

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23

Sutiman, Sutiman, and Supatmin Supatmin. "Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada PT JAPFA Comfeed Indonesia Tbk Periode Tahun 2009-2019." Jurnal Disrupsi Bisnis 4, no. 4 (2021): 285. http://dx.doi.org/10.32493/drb.v4i4.10763.

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Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Debt to Assets Ratio terhadap return on assets pada PT Japfa Comfeed Indonesia, Tbk periode 2009-2019. Jenis penelitian ini bersifat deskriptif kualitatif. Adapun populasi yang dipergunakan berupa data laporan keuangan dari PT Japfa Comfeed Indonesia dari tahun 2009-2019, sedangkan analisis data yang dipergunakan meliputi rasio keuangan dengan current ratio, debt to assets ratio dan return on assets, uji deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Adapun Hasil uji t (parsial) diperoleh curren

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GONCHAR, O. "CURRENT ASSETS OF THE ENTERPRISE: A MODERN APPROACH TO MANAGEMENT." Herald of Khmelnytskyi National University. Economic sciences 282, no. 3 (2020): 262–65. https://doi.org/10.31891/2307-5740-2020-282-3-45.

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The purpose of the article is to build an approach to the management of current assets of modern enterprises, based on the management of their individual elements. А brief description of the work performed. Current assets are an important part of the company’s resources, play an important role in the operation of the enterprise. The current activity of the enterprise is inextricably linked with current assets, which are the driving force of its production, sales and other activities. Given the current challenges of the economy, changing economic conditions, global and national crises, an impor

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Branido, Rendra, Reva Maria Valianti, and Rismansyah Rismansyah. "PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DEBT TO ASSETS RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INFONESIA." Jurnal GeoEkonomi 12, no. 2 (2021): 152–66. http://dx.doi.org/10.36277/geoekonomi.v12i2.160.

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Penelitian ini bertujuan untuk mengetahui Pengaruh Current Ratio, Debt to Equity Ratio, Debt to Assets Ratio dan Total Assets Turnover secara parsial maupun simultan terhadap Return On Assets pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dalam penelitian ini adalah uji asumsi klasik, regresi linier sederhana, regresi linier berganda, koefesien korelasi (R) dan koefesien determinasi (R2) Hasil penelitian ini menunjukkan bahwa: 1) Berdasarkan uji hipotesis uji F menunjukan nilai signifikan 0,004 < 0,05 yang artinya seca

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Sjurahudin, Hamidi, Yanti Heryanti, Muhammad Ongki Chniago, and Firman Wahyu Fahreza. "Dampak Current Ratio, Dept to Asset Ratio terhadap Return on Assets pada PT Ace Harware Indonesia Tbk Periode 2012-2021." Jurnal Manajemen & Pendidikan [JUMANDIK] 2, no. 1 (2023): 21–29. http://dx.doi.org/10.58174/jmp.v2i1.43.

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Penelitian ini bertujuan untuk mengetahui dampak dari Current Ratio, dan Dept to Assets Ratio terhadap Return on Assets pada Ace Harware Indonesia Tbk Periode 2012-2021. Jenis penelitian ini bersifat deskriptif kuantitatif. Populasi yang digunakan berupa laporan keuangan PT Ace Harware Indonesia Tbk Periode 2012-2021. Analisis data yang digunakan meliputi Current Ratio, dan Dept to Assets Ratio serta Return on Assets, uji deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Hasl uji t (parsial) diperoleh dampak Current Ratio berpengaruh negatif terhadap Return on Asset

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Khoer, Misbahul, Saeful Huda Mubaarok, Ihrom Jaelani, Acim Acim, and Kikin Mutakin. "PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURN OVER TERHADAP RETURN ON ASSETS." Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi 21, no. 01 (2024): 104–12. https://doi.org/10.25134/equi.v21i01.9197.

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AbstrakTujuan dari penelitian ini adalah untuk mengetahui pengaruh Current Ratio (CR) terhadap Return on Assets (ROA) pada PT. Indofood Sukses Makmur, Tbk dari tahun 2018 hingga 2022, serta pengaruh Turnover Total Assets (TATO) terhadap Return on Assets (ROA) pada PT. Indofood Sukses Makmur, Tbk dari tahun 2018 hingga 2022. Selanjutnya, tujuan dari penelitian ini adalah untuk mengetahui pengaruh Current Ratio (CR) dan Turnover Total Assets (TATO) secara simultan terhadap Return on Assets (ROA) pada PT. Indofood Sukses Makmur, Tbk dari tahun 2018 hingga 2022. Penelitian ini menggunakan metode p

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Nizamutdinov, Marat, and Kseniya Parfenova. "DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL OF CURRENT ASSETS IN DAIRY CATTLE." Vestnik of Kazan State Agrarian University 18, no. 1 (2023): 127–33. http://dx.doi.org/10.12737/2073-0462-2023-127-133.

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Accounting and control of current assets of dairy cattle breeding in individual agricultural organizations includes the collection of information on the state and safety of various types of assets, such as cash and cash equivalents, receivables, inventory, other short-term assets, and an assessment of the effectiveness of their use in the agricultural industry. To improve the procedures for summarizing information on the current assets of dairy cattle breeding, it is advisable to use the Internal Control Working Document (hereinafter referred to as the ICWD) “The program for internal control o

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Zadorozhnyi, Zenovii. "Problematic issues relating to the quality of information used for accounting and management accounting of low-cost assets." Herald of Ternopil National Economic University, no. 1(87) (January 30, 2018): 115–24. http://dx.doi.org/10.35774/visnyk2018.01.115.

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The article presents an analysis of research practice on the classification criteria of current assets, noncurrent assets and low-cost assets. It is proved that the main feature for dividing assets into current and noncurrent (capital) ones should be seen in their planning operation period. It is reasoned that low-cost assets include assets worth up to UAH 2,500. It is proposed to change the name of Account 22 “Low-cost items” to “Non-durables” and to consolidate there its subsidiary accounts, respectively, “expensive”, “cheap” and “low-cost” non-durable items. Working clothes, safety footwear

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Marmul, Larisa, and Mykola Kucherenko. "Current issues of accounting of non-current assets depreciation." University Economic Bulletin, no. 49 (May 22, 2021): 108–12. http://dx.doi.org/10.31470/2306-546x-2021-49-108-112.

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The subject of the research is theoretical principles and practical proposals for the improvement and development of methods and accounting of depreciation and depreciation charge based on the requirements of tax accounting and national accounting standards. The purpose of the article is to identify the problems of accounting for the justification of proposals concerning grouping methods, determination of fixed assets depreciation and depreciation charge based on tax accounting, and national accounting standards harmonization. The methodological bases of the article are general scientific (dia

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Kovalenko, Svetlana N., Yulia N. Kovalenko, and Natalia A. Kalutskaya. "CURRENT ISSUES IN ACCOUNTING AND TAXATION OF FIXED ASSETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 186–90. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.029.

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The article examines the concept of «fixed assets» in the context of the application of the new standard - FSB 6/2020 "Fixed assets", a comparison with the norms of tax legislation, as well as the funda-mental criteria according to which the object will be related to fixed assets, the provisions regarding the ele-ments of depreciation, and therefore the formation of the liquidation value of fixed assets. In addition, additional innovations in the accounting process of fixed assets are presented, the main provisions of FSB 6/2020 «Fixed Assets» and FSB 26/2020 «Capital Investments» are given.

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Levitsky, N. "Improvement of accounting representation of non-current assets." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 37–43. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.037.

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The essence of non-current assets is investigated and their main components are revealed in this paper. The problems of accounting for non-current non-monetary assets, which currently occupy an important share in the total value of assets, are studied. The place of new types of property – computer programs, electronic databases, websites (online stores, electronic printed publications and other electronic media) in the structure of non-current assets in particular, and property of the enterprise in general is determined. It is proved that such property is be closely related to the application

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Степаненко, О.І. "Необоротні активи підприємства, їх економічна природа та роль в діяльності суб'єкта господарювання". Scientific Collection "InterConf+", № 42(189) (7 червня 2024): 143–56. https://doi.org/10.51582/interconf.19-20.02.2024.014.

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The information component of the management system requires reliable, objective, accessible to a wide range of users information about the state and movement of non-current assets of the enterprise. An analytical review of the scientific results of dissertations in which the economic nature of non-current assets and their components was studied was conducted. The approaches of domestic scientists to the interpretation of the category of "non-current assets" in the field of economics and enterprise management, management, accounting were revealed. The accounting and economic characteristics of

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Mukosolu Okobo, Marian, Robinson Onuoha Ugwoke, and Ekom Etim Akpan. "Investment in tangible non-current assets and financial performance of food manufacturing firms in Nigeria." Investment Management and Financial Innovations 19, no. 3 (2022): 360–72. http://dx.doi.org/10.21511/imfi.19(3).2022.30.

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Nigeria has a serious food crisis, which can be attributed to poor management of tangible non-current assets by food manufacturing companies, which leads to low productivity, product wastages, and ineffective processing and distribution of products culminating in low return on assets. Therefore, this study examined the effects of changes in tangible non-current assets on return on assets of food manufacturing firms in Nigeria. The study employed an ex-post facto research approach with data obtained from top food manufacturing companies quoted on the Nigerian Stock Exchange from 2008 to 2020. T

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Suharti, Suharti, Ilynn Ilynn, Fitri Yani, Novita Yulia Putri, Febdwi Suryani, and Yusrizal Yusrizal. "ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS." Bilancia : Jurnal Ilmiah Akuntansi 7, no. 2 (2023): 593. http://dx.doi.org/10.35145/bilancia.v7i2.2919.

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ABSTRACT This research aims to analyze the effect of the Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Assets Turnover variables on the Profit Growth. The population in this research were all consumer non cyclicals companies listed on the Indonesia Stock Exchange. While the samples taken in this research were 43 companies using purposive sampling method. Secondary data were obtained from the IDX. The independent variables used are Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Assets Turnover. The dependent variable used is Profit Growth. The data analysis

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Nurlela, Nurlela, Sulastri Sulastri, Umar Hamdan AJ, and Agustina Hanafi. "The Influence Of Investment Decisions And Financing Decisions On Firm Value With Profitability As Intervening Variables(Empirical Study On Companies Listed In Indonesian Sharia Stock Index)." International Journal of Multicultural and Multireligious Understanding 6, no. 2 (2019): 447. http://dx.doi.org/10.18415/ijmmu.v6i2.758.

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This study aims to analyze the effect of investment decisions and financing decisions on the firm value with profitability as an intervening variable. The variables in this study are current assets to total assets, fixed assets to total assets, debt to assets ratio, debt to equity ratio, return on assets, and free cash flow. The sample in this study were 85 companies listed in the Indonesian Islamic Stock Index (ISSI) in 2012-2016. Data collection techniques in this study are purposive sampling method. The analytical method used is path analysis. The results showed that investment decisions cu

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Chereshnevyi, Oleksandr. "IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE." ScienceRise, no. 1 (February 27, 2021): 62–68. http://dx.doi.org/10.21303/2313-8416.2021.001666.

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The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes. Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets. Investigated problem: structuring the classification features of non-curre

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Chereshnevyi, Oleksandr. "IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE." ScienceRise, no. 1 (February 27, 2021): 62–68. https://doi.org/10.21303/2313-8416.2021.001666.

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The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes. Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets. Investigated problem: structuring the classification features of non-current tangible

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DR, BHADRAPPA HARALAYYA. "WORKING CAPITAL MANAGEMENT AT TVS MOTORS BIDAR." Iconic Research And Engineering Journals 4, no. 12 (2021): 255–65. https://doi.org/10.5281/zenodo.5041231.

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The working capital management is concerned with the problems that arise in attempting to manage the current assets, the current liabilities and the interrelationship between them. The current assets are those assets which are in the ordinary course of the business can be converted in to cash within a year without undergoing a diminution in value. The current assets are cash in hand, cash at bank, sundry debtors, bills receivable, stock, prepaid expenses etc. The current liabilities are those liabilities which are paid in the ordinary course of the business within a year out of the current ass

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Sokolov, B. I., and X. Jiang. "Market-Oriented Reform of the Yuan Exchange Rate: Organizational and Analytical Aspects." Journal of Applied Economic Research 22, no. 1 (2023): 44–71. http://dx.doi.org/10.15826/vestnik.2023.22.1.003.

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The article traces the evolution of the market-oriented reform of the exchange rate of the yuan, the national currency of the People's Republic of China. The purpose of the study is to reveal the consistently implemented reform aimed at domestic economic growth on the internationalization of the yuan exchange rate. A hypothesis was formulated according to which, in the conditions of an export-oriented economy, the internationalization of the exchange rate of the national currency without opening financial accounts of the balance of payments is able to remove the limits of economic growth, and

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Elizabeth, Elizabeth, and Adrie Putra. "EFFECT OF RETURN ON ASSETS (ROA), DEBT TO ASSETS RATIO (DAR), AND CURRENT RATIO (CR) ON STOCK PRICE." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 6, no. 4 (2023): 933–42. http://dx.doi.org/10.37481/sjr.v6i4.754.

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This study aims to analyze the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR) and Current Ratio (CR) on the stock prices of real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Return on assets (ROA) is measured by profit before interest tax, depreciation and amortization of total assets. The debt-to-assets ratio (DAR) is measured by total liabilities divided by total assets, and the current ratio (CR) is measured by total current assets divided by total current liabilities. So far, the stock price is measured by the closing price. The method used is p

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Madukwe, C. J., C. Nwoha, and A. O. Nwabuisi. "Effect of Corporate Assets on Market Value of Oil and Gas Firms in Nigeria." European Review in Accounting and Finance 6, no. 2 (2022): 53–65. https://doi.org/10.5281/zenodo.7512287.

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<em>The study examined the effect of corporate assets on market value of oil and gas firms in Nigeria. The study specifically examined the effect of current assets, non-current assets and intangible assets on share price of oil and gas firms in Nigeria. The study used ex-post facto research design. Data for the study were sourced from annual reports and accounts of sampled oil and gas firms. Data collected were analysed using multiple regression analysis. Result of the analysis shows that the study found out that current assets have positive and significant effect on share price of oil and gas

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Yolanda, Reza, and Ricky A. Mulyana. "Determinan Financial Distress pada Perusahaan Manufaktur di Indonesia." E-Jurnal Akuntansi TSM 3, no. 1 (2023): 217–28. http://dx.doi.org/10.34208/ejatsm.v3i1.1960.

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The purpose of this study is to determine the effect of current assets, retained earnings to total assets, earnings before interest and tax to total assets, debt to assets ratio, total assets turnover, managerial ownership, and institutional ownership on financial distress. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange consistently from 2019 to 2021. This research uses purposive sampling method in selecting the sample, there are 84 manufacturing companies listed on the Indonesia Stock Exchange which are the sample of this research. Logistic regre

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Kohut, Ruslana, and Olena Razborska. "Optimization of accounting for low-value current and non-current tangible assets: contemporary challenges and practical solutions." Economic Analysis, no. 33(4) (2023): 108–14. http://dx.doi.org/10.35774/econa2023.04.108.

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Introduction. In the conditions of modern business, the optimization of the accounting of low-value current and non-current material assets is defined as a key strategic necessity. This work is aimed at the development and implementation of practical solutions for improving accounting processes, ensuring the efficiency and accuracy of financial management of the enterprise in the conditions of modern challenges and standards. The purpose of the work is to develop and implement effective strategies for optimizing the accounting of low-value current and non-current material assets in modern cond

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Simanullang, Rahel, Juli Meliza, Theresia Herdiana Uli Simarmata, and Cindy A. Lumban Gaol. "ANALISIS RASIO RETURN ON ASSETS (ROA), RASIO CURRENT, RASIO TOTAL ASSET TURNOVER (TATO) TERHADAP PT. PERTAMINA (PERSERO) PERIODE 2017-2020." Jurnal Ilmiah METHONOMI 8, no. 2 (2022): 130–36. http://dx.doi.org/10.46880/methonomi.vol8no2.pp130-136.

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Financial statements can be analyzed using ratios. This study uses the Common-Size analysis method, which aims to determine the Current Ratio, Total Asset Turnover, and Return On assets of PT. PERTAMINA. The results of the Current Ratio analysis show that the percentage of current assets paying debts tends to decrease. The Return On Assets results show that PT.Pertamina's net profit decreases each year. The Total Assets Turnover shows an increase in sales to total assets.

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Utami, Melia Trie, and Gusganda Suria Manda. "PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS." Moneter - Jurnal Akuntansi dan Keuangan 8, no. 1 (2021): 1–8. http://dx.doi.org/10.31294/moneter.v8i1.8798.

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The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capi

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Hidayat, Wastam Wahyu. "ANALYSIS FINANCIAL PERFORMANCE FOOD AND BEVERAGES COMPANY IN INDONESIA." JEMMA (Journal of Economic, Management and Accounting) 7, no. 1 (2024): 51. http://dx.doi.org/10.35914/jemma.v7i1.2424.

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This study aims to determine whether there is an influence of the Current Ratio, Debt to Assets Ratio, and Debt to Equity Ratio on Return on Assets. The independent variables in this study are the Current Ratio as a proxy for the Liquidity Ratio, the Debt to Assets Ratio as a proxy for the Solvency Ratio, and the Debt to Equity Ratio as a proxy for the Solvency Ratio. While the dependent variable in this study is Return On Assets as a proxy for the Profitability Ratio. The data used in this study are the financial statements of food and beverage sector companies listed on the IDX for 2012â€“20

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NOSYRIEV, Oleksandr, and Serhii MEKHOVYCH. "Organizational and economic mechanism of current assets management of industrial enterprises in the conditions of market transformation." Economics. Finances. Law 11/1, no. - (2021): 21–26. http://dx.doi.org/10.37634/efp.2021.11(1).4.

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Introduction. Analysis of current assets of the enterprise is an important process, which consists in researching and monitoring the property status and key indicators of current assets of the enterprise in the process of its financial and economic activities in order to identify ways to increase its market value and ensure effective development. The purpose of the paper is devoted to the analysis of management and financing of current assets of industrial enterprises of Ukraine, systematization of methods of current assets management, actualization of problems and formulation of proposals for

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Mordan, Ie, and A. Sumchenko. "THE METHODICAL APPROACH TO THE CONSTRUCTION OF THE ENTERPRISE ASSET MANAGEMENT SYSTEM." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2019): 24–34. http://dx.doi.org/10.21272/1817-9215.2019.4-3.

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The article deals with generalization of theoretical aspects and practical recommendations on improving the system of management of current assets in modern conditions. The management object are current assets, was studied in detail to build an effective system. The relation of such concepts as "current assets", "circulating capital" is investigated, their common and different characteristics are determined. The grouping of current assets by different classification characteristics (sources of formation, composition, level of liquidity, nature of the organization, place in the reproduction pro

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GAVATIUK, Liudmyla, and Alona PILAT. "IMPROVEMENT OF THE CURRENT ASSET MANAGEMENT MECHANISM AS A CONDITION FOR THE EFFECTIVE FUNCTIONING OF ENTERPRISES." Herald of Khmelnytskyi National University 302, no. 1 (2022): 189–94. http://dx.doi.org/10.31891/2307-5740-2022-302-1-32.

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The article analyzes the improvement of the mechanism of current asset management in enterprises as a condition for their effective functioning. Current asset management is a purposeful activity of an enterprise related to determining the amount of current assets, the risk of losses received as a result of a shortage of certain components of current assets, as well as related to control over their formation, use and creation of appropriate organizational prerequisites. The process of improving the mechanism of current asset management of enterprises should include the following stages: analysi

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