Zasady:
- Majątku trwałego powinno być tyle ile niezbędne jest do prowadzenia działalności.
- Majątku obrotowego powinno być tyle, ile jest możliwe.
- Nie ma norm ile powinno być majątku obrotowego, czy trwałego. Trudne do wyciągnięcia wniosków. Struktura majątku zależy od branży, np. w kopalni duża ilość majątku trwałego, a w hurtowni gro to majątek obrotowy.
- Im więcej majątku trwałego tym mniej elastyczne przedsiębiorstwo.
- Im większa płynność majątkowa, tym łatwiej przystosować się do otoczenia, większa elastyczność
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