Analysis of short-term assets

The volume of short-term assets is very changeable. Short-term assets are subject to bigger changes that can result from different cases, and they can also be a regular occurrence in certain short spaces of time. Regardless of whether it is about periodic occurrences or not, it is clear that additional assets are needed during one period of time, and unnecessary during another. That is why it is vital to distinguish additional assets from permanent short-term assets. While permanent short-term assets are constantly employed, additional assets are only employed occasionally, and as soon as they are no longer needed, the company uses them for another purpose.

The result of the analysis of short-term assets is primarily the answer to the question which part of the assets (in the quantitative sense) refers to permanent short-term assets, and which to the additional.

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