Journal of Economic, Bussines and Accounting (COSTING)
Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting

ANALYSIS OF WORKING CAPITAL MANAGEMEN AND ITS EFFECT ON FIRM PROFITABILITY

Klemens Mere (Universitas Wisnuwardhana Malang)

Article Info

Publish Date
22 May 2025

Abstract

Working capital management (WCM) involves the control and optimization of a company’s current assets and liabilities, such as inventory, accounts receivable, accounts payable, and cash balances. It plays a vital role in a firm’s liquidity, operational efficiency, and financial health. The purpose of this study is to analyze working capital management and its effect on firm profitability. This literature review has examined the relationship between working capital management (WCM) and firm profitability by synthesizing findings from various empirical and conceptual studies. The evidence consistently indicates that effective WCM plays a critical role in enhancing a firm’s financial performance.

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Journal Info
Journal of Economic, Bussines and Accounting (COSTING)
Website

Abbrev

COSTING

Publisher

Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...