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  ANALYSIS OF NET WORKING CAPITAL – A BASIC TOOL IN BUSINESS FINANCING
 
 
Titel: ANALYSIS OF NET WORKING CAPITAL – A BASIC TOOL IN BUSINESS FINANCING
Auteur: I. PIRVUTOIU
AGATHA POPESCU
Verschenen in: Lucrări stiinţifice. Management agricol
Paginering: Jaargang XI (2009) nr. 3 pagina's 273-278
Jaar: 2009
Inhoud: The paper aimed to analyse Net Working Capital, considered to be a basic tool in business financing. The data collected for the period 2005-2007 from Balance Sheet and Profit and Loss Account of an agricultural company dealing with cereal production were used to determine specific ratios .Net Working Capital Statement reached a critical point in the year 2005.The managerial decisions have improved the financial performances. In 2006 and 2007 , the company was able to face short-term debt and upcoming operational expenses, because Working Capital had a positive value and its specific ratios registered corresponding level : Current Assets exceeded Current Liabilities ; the relationship between Net Sales , Tangible Net Worth and Long –term Liabilities and Net Working Capital showed an improved financial statement.
Uitgever: Universitatea de Ştiinţe Agricole şi Medicină Veterinară a Banatului Timişoara (provided by DOAJ)
Bronbestand: Elektronische Wetenschappelijke Tijdschriften
 
 

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