The efficient management of current assets has a significant importance in an enterprise, as it influences both the determination of their size and financing sources. If the size of current assets is excessive, own sources are usually insufficient, and the company has to resort to borrowed sources, which are quite expensive. The efficient management of current assets is particularly important in the case of the small and medium-sized enterprises, which often encounter problems with financing the extra working capital. The analysis and determination of norms for both current assets in general and their respective elements is one of the most efficient techniques for their managing.