What is Temporary Assets? temporary assets

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temporary assets


A subset of a company's current assets that changes according to seasonal fluctuations.

For example, a retail store's current inventory may include holiday decorations around Christmas. These decorations would be temporary assets with respect to the remainder of the store's inventory.

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The Boston Consulting group (BCG) Approach

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The Boston Consulting Group Approach "A portfolio-planning method that evaluates a company's strategic business units in terms of their market growth rate and relative market share. SBUs are classified as stars, cash cows, question marks, or dogs". Using the Boston Consulting Group (BCG) approach, a company classifies all its SBUs according to the growth-share matrix.
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