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Supply Chain Management in Pharmaceutical Industry by Pearson
book

Supply Chain Management in Pharmaceutical Industry by Pearson

by Avadhut C. Sukhtankar, Sanjiv M. Haldankar,, P. M. Wadekar,, Neel Sharma,, Rajeev P. Patil
April 2024
Intermediate to advanced content levelIntermediate to advanced
998 pages
14h 52m
English
Pearson India
Content preview from Supply Chain Management in Pharmaceutical Industry by Pearson

CHAPTER 27

Financial Aspects in Supply Chain

27.1 WORKING CAPITAL MANAGEMENT

A supply chain professional need to understand the meaning of working capital management, assets and liabilities.

 

A) Assets – Fixed Assets and Current Assets

Assets are possessions owned by a firm. They are capable of being expressed in monetary terms, whether tangible (like land, building, stock, etc.) or intangible (goodwill, patents, copyrights, etc.). Fixed assets are those which are permanent in nature and are held for business activities and are not for sale. Examples of fixed assets are land, building, plants, machinery and long-term investments.

Current assets are those liquid assets which are held in terms of cash or materials which can be easily converted ...

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Publisher Resources

ISBN: 9789361597640