The level of inventory management and turnover ability are directly related to the sales and financial performance of enterprises, and accounts receivable are also directly related to the sales of enterprises and the intensity of monetary funds of enterprises.
Operating assets are assets that can provide goods or services to the society in production and circulation. Users of operating assets are generally enterprises with legal personality; The operation of operating assets should be based on the principle of pursuing economic benefits. From the accounting point of view, the so-called operating assets mainly refer to the assets held by enterprises for profit, which are actually profitable.
The difference between operating assets and non-operating assets
Non-operating state-owned assets, also known as administrative state-owned assets, are mainly occupied by government organs at all levels, people's congresses, CPPCC organs, public security organs, democratic parties, people's organizations and institutions according to law. Correctly defining which assets in an enterprise belong to non-operating assets is the premise of implementing non-operating assets divestiture. According to the general understanding, hospitals, staff dormitories, kindergartens, bathrooms, schools, guest houses, canteens, libraries and cultural activity centers in enterprises are all non-operating assets and should be divested according to the situation.
As a non-operating asset, it has three characteristics:
(1) unproductive configuration field;
(2) the purpose of the service;
(3) The source of indirect compensation and expansion.
According to the above characteristics, non-operating assets include the following items: assets occupied by social management departments, assets occupied by social welfare, and assets occupied by enterprise service departments.