käyttövarat
Käyttövarat, known in English as working capital or current assets, refers to the assets of a company that are expected to be converted into cash, sold, or consumed within one year or one operating cycle, whichever is longer. These assets are crucial for a company's short-term operational activities and liquidity.
Common examples of käyttövarat include cash and cash equivalents, accounts receivable (money owed by customers), inventory
The management of käyttövarat is a key aspect of financial management. Efficient management ensures that a
The relationship between käyttövarat and current liabilities (lyhytaikaiset velat) is often analyzed through financial ratios like