1Assistant Professor and Head, Department of Commerce, Vellalar College for Women, Erode
2Assistant Professor, Department of Commerce, Nandha Arts and Science College, Erode
*Corresponding Author: Shanthi. V. N. can be contacted at: gunashanthi358@gmail.com
Online published on 11 June, 2019.
This paper investigates on working capital management with special reference to Steel Authority of India Ltd Salem. Circulating capital represent the current asset of a company that are changed in the ordinary course of business from one form to another. The regression and ‘t’ test are used to analyze the relationship between the inventory and current assets, sales and working capital. It reveals that major part of the liquidity depends upon the inventory. Cash in major portion so that the working capital is run smoothly. The networking capital is not depending upon the sales. It purely depends on current assets. The operating cost in an independent factors. The quick ratio is reveals the liquidity position of the company is satisfactory.
