RESEARCH OF THE ECONOMIC ESSENCE OF THE CATEGORY OF «WORKING CAPITAL»
Journal Title: Вісник соціально-економічних досліджень - Year 2016, Vol 2, Issue 61
Abstract
The article analyses the definitions of working capital, which show certain contradictions in the definition of this concept. Different approaches to the definition and interpretation of the working capital are summarized. The results of the study of working capital for the effective profitability of enterprises are presented. The new definition of «working capital» and «working capital management system» are proposed. The necessity of working capital management for insurance of company’s profitability is proved.
Authors and Affiliations
Inna Kasapova
Keywords
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