Working capital management involves the management and control of the gross current assets. Its effective management provision can do much more to the success of the business. Its inefficient management can lead not only to loss of profits but also to the downfall of a business. A study of working capital is of major importance to internal and external analysis because of its close relationship with the current day-to-day operations of a business.In the present competition, the business dose not have any other option than cutting the cost of its operations in other to survive and continue to be financially healthy. It is in this connection, effective management of working capital forms an absolute part of cost reduction this paper investigates the empirical relationship between liquidity, profitability and working capital in co-operative dudh sangh between 2009–2011
liquidity, profitability, Working Capital
