Circulating productive capital


Dernière mise à jour le :13/11/2019


Circulating capital is the term used to refer to assets held by the company (all goods and services used during a production cycle: raw materials, energy, supplies, services needed for each stage of production) and not intended to remain there permanently, that is, for less than one business cycle.

That is the case in particular of stocks of raw materials, work-in-process, products (intermediate, finished) and other supplies and stocks of goods.