Working Capital - Essence and Policies
Working Capital - Essence and Policies
Author(s): Tsvetomir ManolovSubject(s): Economy, Accounting - Business Administration
Published by: Съюз на учените - Варна
Keywords: chemical industry; financial analysis; net working capital/ working capital
Summary/Abstract: In the conditions of constantly increasing and often unpredictable risks, the management of working capital is important for the existence of any enterprise. The purpose of this article is to clarify the essence and scope of the concept of working capital and to present strategies for its management. The practical study was conducted on the basis of the chemical companies in the Varna region. The structure and composition of the current assets of the enterprises were studied, and some significant coefficients were calculated. The studied indicators were calculated based on the information from annual financial statements of the enterprises.
Journal: Известия на Съюза на учените - Варна. Серия Икономически науки
- Issue Year: 11/2022
- Issue No: 3
- Page Range: 198-206
- Page Count: 9
- Language: Bulgarian