Professional Documents
Culture Documents
Working Capital
Working Capital
Working Capital
management
- An introduction
!#ATING CYCL
##
!LAC
$TCK
#C
INVIC
#C
CA$
!AI
$AL$
CA$
#C
I!
A!!
A#!
MATCHNG APPROACH
TME
ASSETS
FXED ASSETS
PERM. CA
TEMP CA
STF
LTF
CONSERVATVE APPROACH
TME
ASSETS
LTF
STF
PERM CA
FXED ASSETS
TEMP. CA
AGGRESSVE APPROACH
TME
ASSETS
FXED ASSETS
PERM CA
TEMP CA
LTF
STF
Net working capital =
Current assets
*
Current liabilities