Дослідження економічної сутності категорії «оборотний капітал»

Inna Kasapova

doi:10.33987/vsed.2(61).2016.228-234

Authors

Inna Kasapova Odessa National Economic University, Ukraine

DOI:

https://doi.org/10.33987/vsed.2(61).2016.228-234

Keywords:

working capital, management, inventories, cash, receivables, analysis

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.

Author Biography

Inna Kasapova, Odessa National Economic University

Postgraduate student, Department of Economic Analysis

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