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Working Capital - Essence and Policies

Author

Listed:
  • Tsvetomir Manolov

    (University of Economics - Varna, Varna, Bulgaria)

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.

Suggested Citation

  • Tsvetomir Manolov, 2022. "Working Capital - Essence and Policies," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 11(3), pages 198-206, December.
    • Handle: RePEc:vra:journl:v:11:y:2022:i:3:p:198-206
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    File URL: http://su-varna.org/journal/IJUSV-ESS/2022.11.3/198-206.pdf
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    More about this item

    Keywords

    chemical industry; financial analysis; net working capital/ working capital;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis

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