*Professor, MBA Department, Andhra Loyola Institute of Engineering and Technology, Vijayawada, Andhra Pradesh, India
**Co-Investigator, DST Project, Andhra Loyola Institute of Engineering and Technology, Vijayawada
***Lecturer, Andhra Loyola College, Vijayawada
Online published on 18 October, 2019.
This paper deals with working capital management in Raghunath Dye Chem Pvt. Ltd. Raghunath Dye Chem Pvt. Ltd. is a Small Enterprise located in Kurnool district of Andhra Pradesh state in India. Raghunath Dye Chem Pvt. Ltd. was established in 1975 and has been manufacturing and supplying optical whitener products to the Global market for the Paper, Textile and Detergent industries. This Enterprise has an annual turnover of Rs.2500 lakhs as per 2015–16 annual accounts. The total Current Assets of the company are Rs.614.19 lakhs and the current liabilities are Rs. 386.62 lakhs. In this paper an attempt is made to analyse the structure and composition of the working capital during the period of study covering ten years from 2006–07 to 2015–16. Attempt is also made to assess the liquidity position of the organisation, to examine gross working capital turnover, to study net working capital turnover and to examine the efficiency in utilisation of various current assets including inventory, debtors and cash.
Small Enterprise, Current ratio, Cash Turnover, Debtors Turnover, Inventory Turnover
