A Study on Working Capital Management of Bharathi Cement Corporation Ltd

Working capital is that amount of funds which is requiring carrying out the day to day transactions of an enterprise whether big or small. It may also regard as that position of an enterprise total capital which is employed in its short term operations those operations consist of primarily such items such as raw materials, semi finished goods, finished goods, sundry debtors, short term investments etc. Thus working capital also refers to all the short term assets known as current assets used in day to day operations of an organizations Working capital sometimes called as networking capital is represented by the excess of current assets over the current liabilities and identifies the relatively liquid portion of total enterprise capital which constitutes a margin of buffer for maturing obligations with in the ordinary operating cycle of the business. The accounting principles of board of the American institute of certified public accountants. The main objective of the working capital management is to evaluate the company inventory position to analyze the company current ratio and liquidity ratios to analyze the company gross working capital and networking capital position and to identify the growth of inventory and net sales of the company to analyze the company performance the main tools and techniques which are used in this analysis are bar diagram, tables, ratio analysis and working capital changes. N. Deepika Aryan | Dr P. Basaiah "A Study on Working Capital Management of Bharathi Cement Corporation Ltd" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd45164.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/45164/a-study-on-working-capital-management-of-bharathi-cement-corporation-ltd/n-deepika-aryan