Strategi Pengelolaan Modal Kerja Untuk Meningkatkan Efisiensi Operasional Perusahaan

Abstract

Abstract

Working capital management is an activity that includes all management functions of the company's current assets and short-term liabilities. The main objective of working capital management is to study and maintain an optimal balance between each component of working capital so that it can contribute to increasing profitability. This paper aims to conduct a theoretical study and review regarding the role of working capital management in an effort to increase profitability. A descriptive analysis is carried out to provide an overview of the meaning, benefits and factors that influence working capital so that it can play a role in achieving profitability.