Negative working capital and its impact on profitability

ARORA, AMIT KUMAR

Negative working capital and its impact on profitability - 2013 - 308-313

Managment of working capital is one of the most important and challenging aspect of the overall financial management. Only more effective and efficient management of working can ensure survival of a business enterprise. Working capital managementis concerned with the management of the current assets and current liabiliies and the interrelation that exist between them, so to minimize the risk of insolvency and to maximize the return on assets.

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