RESEARCH OF THE ECONOMIC ESSENCE OF THE CATEGORY OF «WORKING CAPITAL»

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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  • EP ID EP175629
  • DOI -
  • Views 72
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How To Cite

Inna Kasapova (2016). RESEARCH OF THE ECONOMIC ESSENCE OF THE CATEGORY OF «WORKING CAPITAL». Вісник соціально-економічних досліджень, 2(61), 228-234. https://europub.co.uk/articles/-A-175629