Ettevõttevarade

Ettevõttevarade refers to the assets owned by a company. These assets are resources that a business uses to generate revenue and conduct its operations. They can be broadly categorized into current assets and non-current assets.

Current assets are those expected to be converted into cash or used up within one year. Examples include cash and cash equivalents, accounts receivable (money owed to the company by customers), inventory (goods held for sale), and short-term investments. These assets are crucial for a company's day-to-day liquidity and short-term financial health.

Non-current assets, also known as long-term assets, are those with a useful life of more than one year and are not intended for immediate resale. This category includes property, plant, and equipment (PP&E) such as buildings, machinery, and vehicles. Intangible assets, like patents, trademarks, and goodwill, also fall under non-current assets. These assets are vital for a company's long-term operational capacity and competitive advantage.

The management of ettevõttevarade is a critical aspect of financial management. It involves acquiring, utilizing, and disposing of assets in a way that maximizes their contribution to the company's profitability and value. Proper valuation, depreciation, and accounting for these assets are essential for accurate financial reporting and informed decision-making. The composition and value of a company's assets are key indicators of its financial strength and operational efficiency.