Working Capital
Working Capital
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1807Keywords:
working capital, financial management, cash flowAbstract
Working capital represents the set of financial resources required to sustain a company’s current operations, ensuring its ability to meet short-term obligations and maintain the operational cycle. It is composed of current assets — such as cash, inventories, and accounts receivable — and current liabilities — such as suppliers and immediate financial obligations. Efficient working capital management is essential for organizational financial health, as it directly influences liquidity, profitability, and operational risk. Appropriate management strategies, such as inventory control, negotiation of payment terms with suppliers, and cash flow optimization, help reduce the need for external financing and improve economic performance. Thus, working capital is an essential element for ensuring business continuity and maintaining competitiveness in the market.
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References
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. Acesso em: 11 jun. 2024.
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. Acesso em: 11 jun. 2024.
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Copyright (c) 2025 Lucas Lacks Bueno (Autor)
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