The role of working capital policy management Cover Image

Znaczenie strategii zarządzania kapitałem obrotowym firmy
The role of working capital policy management

Author(s): Izabela Witczak
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: net working capital; gross working capital; current assets; current liabilities; social strategy; corporate social responsibility

Summary/Abstract: In this paper there is discussed the role of working capital strategy taking into consideration corporate social responsibility. This is a very important area because of short term capital management and the financial results. The considerations are divided into three parts. The first one discuses the meaning of net and gross working capital. The second part is focused on the strategies of working capital management. The strategies of working capital management were determined by the selected strategy of assets (structure of current assets) and the strategy of liability (structure of current liabilities). The last part presents the analysis of the working capital management strategy.

  • Issue Year: 2013
  • Issue No: 297
  • Page Range: 368-377
  • Page Count: 10
  • Language: Polish