The impact of seasonality on the level of working capital needs
The impact of seasonality on the level of working capital needs
Author(s): Anna Rosa, Wojciech RosaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: working capital; financial needs for operation; seasonality
Summary/Abstract: It is essential for business to consider the impact of seasonality on the optimallevel of working capital. The aim of the article is to show the influence of a fast increase of receipts and a seasonal nature of the development of needs connected with business financing. The paper presents theoretical deliberation concerning working capital and an important element as an introduction of the notion of financial needs for operations.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 271
- Page Range: 203-214
- Page Count: 12
- Language: English