期刊名称:International Journal of Management and Business Studies
印刷版ISSN:2231-2463
电子版ISSN:2230-9519
出版年度:2013
卷号:3
期号:2-1
出版社:Cosmic Journals
摘要:Literature on corporate finance has traditionally focused on the study of long-term financial decisions. Researchers have examined, in particular, the investment decisions, capital structure, dividends or company valuation decisions, among other topics. However, short-term assets and liabilities are important components of total assets and need to be carefully analyzed. The optimum level of working capital is determined, to a large extent, by the methods adopted by the management. Continuous monitoring is required to maintain optimum levels of various components of working capital, such as cash receivables, inventory and payables. The present study examines the factors that determine the working capital requirements of the cement firms
关键词:Working Capital Management; Profitability; Descriptive Study; ;Variables