Principal, APGCMS, Rajampet, Kadapa, Andhra Pradesh, India
Online published on 9 August, 2013.
Working capital management is mainly concerned with two factors, namely, the level of current assets to be held and types of assets are financed modern financial management aims at reducing the level of current assets without ignoring the risk of stock outs. This occupies much of the finance manager's time in taking decisions. The performance of the economic activities of a company is best judged by the value of what is created by such performance, which is the beneficiary of the value. The current study focuses on the requirements of working capital and also establishes the relationship between the liquidity and profitability.
Working capital, Profitability, Liquidity, Current assets, liabilities