Többéves kutatómunkánk eredményei alapján – jelen tanulmányban – az elméleti összefüggések tisztázásával definiáljuk a forgótőke, az idényszerűen jelentkező forgóeszközök, a forgóbefektetés, a nettó forgótőke, működő tőke és ezekkel összefüggésben a...

One of the most important roles of a company’s management is to forecast the future economic conditions in which the company will develop its activity. Based on these forecasts and taking into account the economic, technical and competitive environments, the management establishes the...

The article proposes working capital definition, based on discovered financial and economic aspects combining.

The main goal of any business is to maintain the financial stability not only on the short term but also on medium and long term, in other words to maintain a harmony between financial sources and financial needs, respectively the equality between the assets and liabilities from the balance...

This article explains the purpose of inventory from a scientific point of view. A structural analysis of working capital of enterprises in Ukraine has been carried out and the role and place of inventories has been defined. Reversibility of inventory has been calculated. A discount rate of...

The basic financial purpose of corporation is creation of its value. Liquidity management should also contribute to realization of this fundamental aim. Many of the current asset management models that are found in financial management literature assume book profit maximization as the basic...

Working capital management almost always determines the ability of a firm to earn profit. Efficiency with which a firm handles working capital ensures prosperity while neglect would spell danger for the very survival of the firm. The study focuses on the impact of working capital management on...

This article aims to highlight the impact of the economic crisis in the economy at the microeconomic level. The crisis that began in 2007 as a financial crisis, naturally grown into an economic one. Reduced availability of capital has reduced demand from vendors. It also worsened the possibility...