Working capital management of the organization: theory and methodology

Abstract

Primary activity of organization is connected, as a rule, with production and product sales. In this regard structure and dynamics of current assets characterize specifics and features of management of primary activity of organization. In the present article description of structure of elements of working capital of organization is given; the main sources at expense of which replenishment of current assets of organization is possible are investigated; tools by means of which it is possible to plan the volume of current assets demanded organization are offered and to estimate effective management of them; the technique of management of working capital of organization taking into account influence of external and internal factors is offered.