Asset structure

In balance sheet analysis, asset structure is understood to mean the composition of total assets from fixed assets and current assets on the assets side of a balance sheet .

General

The asset structure is - like the capital structure - the subject of business indicators in the balance sheet analysis .

Asset intensity

→ Main article : asset intensity

The investment intensity indicates how high the proportion of fixed assets is in the total assets of a company:

${\displaystyle {\text{Anlagenintensität}}={\frac {\mathrm {Anlageverm{\ddot {o}}gen} }{\mathrm {Gesamtverm{\ddot {o}}gen} }}}$

The higher this proportion, the more likely it is to be a plant- intensive company in which the operating resources represent the predominant production factor. The plant-intensive companies include, in particular, the chemical industry , manufacturing , transport , infrastructure and telecommunications companies, and the food industry .

Orbital intensity

The current intensity shows how high the share of current assets is in the total assets in a company:

${\displaystyle {\text{Umlaufintensität}}={\frac {\text{Umlaufvermögen}}{\text{Gesamtvermögen}}}}$

In trade and in construction working capital predominates.

Individual evidence

1. ↑ Laurenz Lachnit, Balance Sheet Analysis: Fundamentals - Individual and Group Financial Statements , 2004, p. 269 f.