E. Yu. Mudrova
Price: 50 руб.
Forming of a working capital management policy is a part of the general strategy of
ensuring a company’s fi nancial balance. The external and internal factors defi ning the
working capital requirement are revealed and systematised in the paper. The external
factors form the frames in which an enterprise can infl uence the structure and volume of
the working capital, and the internal factors become instruments of the infl uence. The
conclusion is drawn on the criteria at which the infl uence of each of the factors defi nes a
high or low working capital requirement.
Key words: working capital, external factors, internal factors, assets turnover.
References
1. Lysenko D. V. Ispol’zovanie metodov ekonomicheskogo analiza v fi nansovom menedzhmente (v usloviyakh ekonomicheskogo krizisa) // Audit i fi nansovyi analiz. 2009. № 6.