Working Capital - Essence and Policies

Tsvetomir Manolov ()
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Tsvetomir Manolov: University of Economics - Varna, Varna, Bulgaria

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2022, vol. 11, issue 3, 198-206

Abstract: In the conditions of constantly increasing and often unpredictable risks, the management of working capital is important for the existence of any enterprise. The purpose of this article is to clarify the essence and scope of the concept of working capital and to present strategies for its management. The practical study was conducted on the basis of the chemical companies in the Varna region. The structure and composition of the current assets of the enterprises were studied, and some significant coefficients were calculated. The studied indicators were calculated based on the information from annual financial statements of the enterprises.

Keywords: chemical industry; financial analysis; net working capital/ working capital (search for similar items in EconPapers)
JEL-codes: D22 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:v:11:y:2022:i:3:p:198-206

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