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Journal articles on the topic 'Working capital turnover indicators'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Wibowo, Seto Sulaksono Adi, and Eni Rohyati. "The Effect of Working Capital Turnover and Profitability of Inventory Turnover Manufacturing Companies Listed in Indonesia Stock Exchange." Journal of Applied Accounting and Taxation 3, no. 1 (2018): 95–98. https://doi.org/10.5281/zenodo.1305183.

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This research is to explain the relationship working capital turnover and inventory turnover on the level of profitability of manufacturing as well as how big the effect of working capital turnover and inventory turnover on the profitability of company. The effect the relationship between working capital turnover and inventory turnover on profitability (ROA) companies. Sample collection technique using purposive sampling method. Analysis of data using multiple linear regression. This study with multiple tested with multiple regression analysis, t-test, and test the coefficient of determination

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2

Md., Nazrul Islam, and Ara Mili Shamem. "Working Capital Management of Selected Power Sector Companies in Bangladesh: Evidence from Dhaka Stock Exchange Ltd." Asian Business Review 8, no. 3 (2018): 91–96. https://doi.org/10.18034/abr.v8i3.159.

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The present study is an attempt to explore the existing working capital management practices of the 3 (three) selected power sector companies listed in Dhaka Exchange Ltd. of Bangladesh. The study covered a period of 6 (six) years from 2010 to 2015. The basic sources of the collected secondary financial data are the DSE archive, published annual reports, and official websites of the selected companies. The study adopted quick ratio, cash to current liability, inventory turnover, receivable turnover, and cash conversion cycle as working capital management indicators of the sample companies. Thr

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3

Paul, Pinku, and Paroma Mitra. "Analysis of the Effect of Working Capital Management on Profitability of the Firm: Evidence from Indian Steel Industry." Asia-Pacific Journal of Management Research and Innovation 14, no. 1-2 (2018): 32–38. http://dx.doi.org/10.1177/2319510x18812142.

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Working capital is one of the important measures of a firm’s efficiency and represents the total liquid assets available with a firm. It reflects a firms’ ability to meet day-to-day operating expenses and also acts as an indicator of a firm’s short-term financial health. So a firm has to plan the effective utilisation of its working capital in order to maintain equilibrium between liquidity and profitability of the business. Therefore, the present article tries to examine the impact of working capital management on profitability of the firms of Indian steel industry. The study has taken into c

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4

Sakhno, Viacheslav, Volodymyr Hovorukha, Olha Kuchkova, Yaroslav Bilousov, Denys Hura, and Valentyn Zhyvtsov. "Methodology for assessing the turnover period of goods in Internet Business." Economic Herald of SHEI USUCT 18, no. 2 (2023): 140–49. http://dx.doi.org/10.32434/2415-3974-2023-18-2-140-149.

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The article discusses the methodology for calculating the turnover coefficient and period of turnover of inventory for a company with irregular stock on hand. It emphasizes the importance of the indicator characterizing the turnover of working capital associated with inventory. A scientific and methodological approach is proposed for evaluating the product turnover period to optimize and enhance the efficiency of managing an e-commerce business. The article identifies the problems that arise when using the classical method for calculating the turnover coefficient and turnover period of goods a

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Karmelita Romadona and Rola Manjaleni. "Analisis Rasio Aktivitas dan Rasio Profitabilitas untuk Menilai Kinerja Keuangan pada PT.AKR Corporindo Tbk Padatahun 2018-2022." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 12, no. 1 (2024): 1117–31. https://doi.org/10.30640/ekonomika45.v12i1.3691.

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Financial performance appraisal is an integral part of financial management that cannot be separated. The financial performance of a company is an important indicator in decision making for stakeholders, especially investors. This study aims to evaluate the financial performance of PT AKR Corporindo Tbk. during the period 2018 - 2022 using a number of financial ratios, such as receivables turnover, working capital turnover, fixed asset turnover, total asset turnover, return on investment, gross profit margin, and net profit margin. The research method used is quantitative descriptive with purp

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Chrobak, Gracjan. "ROLE OF TURNOVER INDICATORS IN PLANNING FOR WORKING CAPITAL NEEDS OF AN ENTITY." sj-economics scientific journal 23, no. 4 (2016): 209–21. http://dx.doi.org/10.58246/sjeconomics.v23i4.274.

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The objective of this paper is to present methods for determining a target amount of working capital on the basis of turnover indicators. It is to differentiate among them: net operating cycle, cost approach or cost participation in revenues method. On the other hand, planning for working capital requirements needs for costs and revenues estimates. The distribution of costs into variable and fixed elements implies forecasts possibilities. In the first case Excel’s algorithm “Add trend line” was used to construct non-linear trend curves. The latter were predicted based upon average values, show

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7

Ivanova, Rositsa. "ON THE ANALYSIS OF TURNOVER OF ENTERPRISE’S SHORT-TERM ASSETS." KNOWLEDGE INTERNATIONAL JOURNAL 30, no. 1 (2019): 107–13. http://dx.doi.org/10.35120/kij3001107i.

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Short-term assets are enterprise‘s resources that are involved in its business within the frames of one reporting period and their value is fully carried over to the finished product. In their nature, these are the working capital that can be classified as enterprise‘s liquid assets. The question of short-term assets‘ turnover is topical at all stages and phases of the enterprise‘s development due to the following more important reasons: 1) The acceleration of short-term assets‘ turnover results in the release of resources that can be used in accordance with the decisions made by the enterpris

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8

Geralyn, Tirza Angel, and Richard Friendly Simbolon. "Implications of working capital management and operational continuity on company profitability in the technology sector idxtechno 2022." Gema Wiralodra 14, no. 3 (2023): 1418–26. http://dx.doi.org/10.31943/gw.v14i3.588.

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Profitability is a metric to gauge a company's ability to generate satisfactory returns on its invested assets, sales, and equity. This research seeks to explore how the management of working capital and the sustained operation of companies impact their profitability within the IDXTECHNO sector over three years, from 2020 to 2022. Operating capital management is defined by three key indicators: the cash turnover ratio (CTR), inventory turnover ratio (ITR), and accounts receivable turnover ratio (ARTR). Operational continuity is assessed through the cash conversion cycle (CCC), and profitabilit

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9

Andinie, Rifa, and Siti Kustinah. "The Effect of Working Capital Turnover, Debt to Asset Ratio and Times Interest Earned on Profitability." Accounting and Finance Studies 3, no. 4 (2023): 252–65. http://dx.doi.org/10.47153/afs34.7502023.

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The purpose of this research is to identify and analyze the influence of variables on each property and real estate company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The indicators used in this study are Working Capital Turnover (WCTO), Debt to Asset Ratio (DAR), Times Interest Earned (TIE) and Profitability (ROA). The population in this study were 80 companies and 44 companies as a sample with a total of 220 observations. This research uses purposive sampling method with five observation periods. This research uses descriptive quantitative method and associative m

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Zhong, Yuntong. "Indicator Analysis for Cosmetics Companies: Evidence from L’Oréal, Shiseido and Estée Lauder." Highlights in Business, Economics and Management 7 (April 5, 2023): 42–46. http://dx.doi.org/10.54097/hbem.v7i.6824.

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The Chinese cosmetic market increases dramatically in the last five years, which may correspond with the worldwide consuming and investing trend. This paper refers to the profitability performance of three multinational cosmetics companies, i.e., L’Oréal, Shiseido, and Estée Lauder. The best way to illustrate their aspects is ratio analysis combined with visualizations. To be specific, profitability, liquidity as well as working capital indicators are utilized. As for profitability indicator, it includes net profit margin, return on capital employed. Liquidity indicators include current ratio

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Олейник, А. Н., В. В. Шоль, Т. А. Конюшенко, and О. В. Кудрич. "Analysis of the turnover of working capital of LLC “HIMAGRO GROUP”, ways to accelerate the turnover of stocks." Regional and Branch Economy, no. 3 (June 13, 2024): 26–33. http://dx.doi.org/10.47576/2949-1916.2024.3.3.003.

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В статье рассмотрена сущность оборотных средств как составной части имущества организации, определены факторы, влияющие на эффективность их использования. На примере конкретной торговой компании был осуществлен анализ оборачиваемости оборотных средств, позволяющий проследить динамику ее показателей за три года, выявить величину высвобождаемых средств и рассчитать резерв снижения финансовых затрат на формирование запасов и резерв роста финансовых результатов. The article examines the essence of working capital as an integral part of the organization’s property, identifies the factors affecting

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Oliferuk, S. L., O. D. Halunka, and O. O. Mіronov. "Comprehensive assessment of the level of innovative development of the enterprise." Ways to Improve Construction Efficiency 2, no. 47 (2021): 110–19. http://dx.doi.org/10.32347/2707-501x.2021.47(2).110-119.

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This article examines a comprehensive assessment of the level of innovative development of an enterprise. A number of indicators are proposed that allow one to evaluate and determine the necessary innovative directions and formulas for their calculation. The list of characterizing indicators (such as an increase in the coefficient of the level of innovative renewal of the active part of fixed assets, a decrease in the coefficient of the level of the duration of one complete turnover of working capital, an increase in the coefficient of the level of labor productivity (output), an increase in t

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13

Iyalla, Oprite Malvan, and Umar Abbas Ibrahim. "Financial Performance and Working Capital Management Practices of Nigeria’s Consumer Goods Manufacturing Firms." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (October 20, 2023): 2344–52. http://dx.doi.org/10.37394/23207.2023.20.201.

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This study examines the impact of working capital management practices on the financial performance of consumer goods manufacturing firms listed on the Nigeria Stock Exchange. The analysis is based on a sample of 20 firms over a ten-year period from 2011 to 2020, utilizing a generalized method of moment (GMM) model. Four indicators of working capital management, including the cash conversion cycle (CCC), inventory turnover period (IVP), accounts payable period (APP), and accounts receivable period (ARP), are assessed, while return on assets (ROA) is used as the measure of financial performance

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14

Mehak, Gul, Alina Zulfiqar Ali, Aleeza Afreen, and Hamad Ahmad Ansari. "Driving Profitability Through Strategic Working Capital Management: Insights from Pakistan’s Textile Industry." Sustainable Trends and Business Research 2, no. 2 (2024): 107–17. https://doi.org/10.70291/stbr.2.2.2024.25.

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Efficient management of working capital is essential for ensuring financial stability and enhancing profitability, particularly in industries that are capital-intensive, such as textiles. This study investigates the relationship between working capital management and profitability within the textile industry, utilizing data from ten firms listed on the Pakistan Stock Exchange over the period 2019 to 2023. The study employs the Ordinary Least Squares regression model to analyze the impact of key working capital metrics—such as average payment period, inventory turnover, average collection perio

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15

Waqar-ul-Hassan, Zubair Mohsin, Hasnain Zeeshan, and Hussain Shahbaz. "WORKING CAPITAL MANAGEMENT AMONG LISTED COMPANIES OF PAKISTAN." International Journal of Research -GRANTHAALAYAH 5, no. 2 (2017): 80–91. https://doi.org/10.5281/zenodo.345448.

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Study aims to investigate the strength of working capital management for measuring financial performance of listed stocks. Study incorporates descriptive statistics, Pearson correlation and multiple regression models for interpretation and execution of data. Five years (2006-11) panel data of 125 listed companies of Pakistan stock exchange (PSX) is selected in accordance to sample selection criterion. Results of regression analysis supported inverse relationship between firm`s profitability and working capital management. Return on asset and Gross operation income are taken as indicators of pr

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16

Wida Nurhetty, Sasriani, and Candra Sinuraya. "The Impact of Working Capital and Production Costs on Consumer Behavior and Sales Turnover at LQ45 Manufacturing Companies in 2015-2020." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 8, no. 3 (2022): 24–30. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.83.1003.

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This study aims to analyze the impact of working capital and production costs on consumer behavior, as well as the impact of working capital and production costs toward sales turnover in the Covid-19 era in LQ45 manufacturing companies on the IDX in 2015-2020. This research is quantitative research with hypothesis testing. The population in this study are all companies members of LQ45 in 2015-2020. The research uses a non-probability sampling technique with the purposive sampling method. Based on the results of hypothesis testing with simple linear regression, for Hypothesis 1, it was found th

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17

Ul-Hassan, Waqar, Mohsin Zubair, Zeeshan Hasnain, and Shahbaz Hussain. "WORKING CAPITAL MANAGEMENT AMONG LISTED COMPANIES OF PAKISTAN." International Journal of Research -GRANTHAALAYAH 5, no. 2 (2017): 80–91. http://dx.doi.org/10.29121/granthaalayah.v5.i2.2017.1705.

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The study aims to investigate the strength of working capital management for measuring the financial performance of listed stocks. The study incorporates descriptive statistics, Pearson correlation, and multiple regression models for interpretation and execution of data. Five years (2006-11) panel data of 125 listed companies of Pakistan stock exchange (PSX) is selected in accordance to sample selection criterion. Results of regression analysis supported an inverse relationship between firm`s profitability and working capital management. Return on asset and Gross operation income are taken as

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18

Ram, Pankajkumar Raj Narayan. "A Study on Working Capital Management of R.C.F Ltd." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 05 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem35064.

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This study examines the working capital management practices of R.C.F Ltd., a mid-sized manufacturing firm. The research aims to evaluate the efficiency of the company’s working capital components—accounts receivable, accounts payable, inventory, and cash management—and their impact on overall financial performance. By analyzing financial data from the past five years, the study identifies trends and key performance indicators related to working capital. The findings reveal that R.C.F Ltd. maintains a moderate level of liquidity but faces challenges in optimizing its inventory turnover and man

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19

Budiandriani, Budiandriani, Rosyadah Rosyadah, and Mahfud Nurjanamuddin. "Pengaruh Literasi Keuangan dan Modal Kerja terhadap Keberlanjutan Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Makassar." Prosiding Seminar Nasional Forum Manajemen Indonesia - e-ISSN 3026-4499 2 (November 23, 2024): 1079–95. http://dx.doi.org/10.47747/snfmi.v2i1.2376.

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This comprehensive study aims to analyze the effect of financial literacy and working capital on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. The study was conducted on MSMEs in Makassar City, with a sample size of 319 units from a population of 1,396 units in 2023. The indicators of financial literacy variables are Financial Behavior, financial skills, financial knowledge, financial attitudes, and financial experience. Working capital indicators are cash availability, cash ability to pay off short-term debts, accounts receivable turnover, and inventory

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20

MAKAI, Szabolcs, and Vilmos LAKATOS. "ANALYSIS OF WORKING CAPITAL EFFICIENCY FOR ARABLE CROP FARMS IN HUNGARY." Annals of the University of Oradea. Economic Sciences 33, no. 1 (2024): 93–103. http://dx.doi.org/10.47535/1991auoes33(1)011.

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Our study is a thematic analysis of the literature on working capital, aiming to present the latest research and interpretations on working capital management. In the second part of the paper, we present an assessment of capital adequacy and working capital efficiency and their results, based on our own data collection and compared with the findings of the literature. There is a substantial international literature on the impact of working capital, which examines the returns and the impact on profitability of the stock of inventories, the turnover of various current assets and the cycle days a

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21

Lia, Nur Awalia Sofiyanti, Muhammad Badar, and Jaenab Jaenab. "Pengaruh Current Ratio dan Working Capital Turnover terhadap Return on Equity pada PT Indocement Tunggal Prakarsa Tbk." Jurnal Ilmiah Manajemen dan Kewirausahaan 4, no. 3 (2025): 451–71. https://doi.org/10.55606/jimak.v4i3.4895.

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This study aims to analyze the effect of Current Ratio and Working Capital Turnover on Return on Equity at PT Indocement Tunggal Prakarsa Tbk. Return on Equity (ROE) is a key indicator used to measure a company's efficiency in generating profits from shareholders' equity. The Current Ratio measures the company’s ability to meet its short-term obligations, while Working Capital Turnover reflects the company’s efficiency in utilizing working capital to generate revenue. This research uses a quantitative approach with descriptive and verification methods. Secondary data was obtained from the annu

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22

Sah, Gunja Kumari. "Working Capital Management and Profitability of Commercial Banks in Nepal." Journal of Management 6, no. 1 (2023): 76–88. http://dx.doi.org/10.3126/jom.v6i1.58882.

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This paper purposes to analyze effects of working capital management on profitability of commercial banks. Empirical data utilized to explores the association between of working capital management and profitability indicators. Based on empirical data, some major financial indicators, credit to deposit ratio, cash reserve ratio, cash and bank balance to total deposits ratio, working capital turnover ratio and liquidity ratios considered as an independent ratio and return on assets, return on equity, and net profit margin as dependent ratios were calculated. Among 20 of the commercial banks of N

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23

Kušter, Denis. "The Impact of Working Capital Management on Profitability: Evidence from Serbian Listed Manufacturing Companies." Economic Themes 60, no. 1 (2022): 117–31. http://dx.doi.org/10.2478/ethemes-2022-0007.

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Abstract Working capital management (WCM) plays a significant role in company’s operations. The aim of this research is to explain how working capital management affects profitability of Serbian companies measured by ROA indicator. In order to answer the question, a quantitative analysis of working capital management was performed on a sample of 79 companies in the field of manufacturing industry from the territory of the Republic of Serbia. All the companies were listed on the Belgrade Stock Exchange in business year 2019. Analysis was performed via Spearman’s correlation coefficient and mult

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24

Ahmed, Ali S., and Tariq N. Ibrahem. "Measuring Performance Efficiency Indicators." Cihan University-Erbil Journal of Humanities and Social Sciences 5, no. 1 (2021): 39–44. http://dx.doi.org/10.24086/cuejhss.v5n1y2021.pp39-44.

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Measuring performance efficiency indicators is considered one of the most important topics that public or private companies should undertake, as it provides extensive information on its reality and highlights the most important strengths and weaknesses that guide the company's management, which is considered a fundamental basis for the decision-making process. This study was conducted on the General Company for Agricultural Supplies "GCAS" of the Iraqi Ministry of Agriculture in order to estimate the criteria of the efficiency of its performance in the years (2016) and (2018) and to make compa

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Rahmer, Bruno de Jesus, Juan Carlos Herrera-Vega, and Hugo Hernández-Palma. "Analysis of capital structure and roundaboutness. The case of colombian firms." Revista de Estudios Andaluces, no. 48 (2024): 151–81. http://dx.doi.org/10.12795/rea.2024.i48.08.

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Standard financial theories assume that investment and financing decisions are intertwined. Investment decisions involve selecting assets that generate positive cash flows and maximize shareholder value, while financing decisions involve identifying the optimal mix of debt and equity financing to fund these investments. The main objective of this paper is to analyze the interdependence of assets and liabilities in a sample of Colombian manufacturing firms with varying degrees of roundaboutness (capital-intensive nature). This study employs canonical correlation analysis to determine the intera

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Roy, Dr Gautam, and Dr Biswambhar Mandal. "Impact of Financial Variables on Profitability Performance of Selected Tea Companies in West Bengal." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 01 (2024): 1–10. http://dx.doi.org/10.55041/ijsrem28421.

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Profit earning ability is called the profitability. It is the power of business for proper planning; controlling, optimum utilisation of available resources, proper management and profit planning capacity, follow-up all sections and make changes if needed. It is an indicator of how efficiently a business is operating, managed and policy has been taken. If a business is run efficiently and effectively then the earning capacity of the business is also more. It is the power how efficiently a business run and managed. Profitability of tea companies in West Bengal depends on so many factors. Financ

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Al-Shattarat, Husni K. "The Effect of The Asset Management Efficiency on Financial Performance "Evidence From Jordanian Industrial Firms"." Global Journal of Economics and Business 12, no. 6 (2022): 870–76. http://dx.doi.org/10.31559/gjeb2022.12.6.11.

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The effectiveness of asset management practices among industries listed on the Amman Stock Exchange (ASE) is examined in this study with regard to their effects on financial performance measured by return on assets throughout the 2015–2020 timeframe. Companies in the industrial sector make up the population of this study. Purposive sampling was the method that was employed to gather data for the study subjects from as many as 33 firms. Return on assets is the dependent variable in this study. However, the independent variables are Non-Current Asset Turnover, Total Asset Turnover and Working Ca

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Гараева, Татьяна, Tatyana Garaeva, Людмила Згонник, Lyudmila Zgonnik, Инесса Романовна Романова, and Inessa Romanovna Romanova. "EVALUATION OF FACTORING IN THE COMPANY´S ACTIVITIES IN TRANSPORT SERVICE." Services in Russia and abroad 10, no. 6 (2016): 50–62. http://dx.doi.org/10.12737/21208.

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The article presents an analysis of the factoring services market at the national and global levels, and identifies the main factoring market development trends. Based on the material of transport service company, limited liability company &#34;Fairway&#34;, the authors substantiate the economic efficiency of factoring as a tool for replenishment of circulating assets of transport companies in the current economic conditions. Accumulation by factoring a number of functions is an important advantage over other forms of funding. This is especially important for small and medium-sized bus

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Markova, Nataliya A. "COMPLEX OF MEASURES FOR MANAGING THE COMPANY’S WORKING CAPITAL." Russian Journal of Water Transport, no. 62 (March 10, 2020): 123–32. http://dx.doi.org/10.37890/jwt.vi62.43.

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The company working capital ensures the products, works and services production and sale process continuity. At the stage of growing economy, effective working capital management allows businesses to achieve their goals with maximum efficiency and gain competitive advantages by accelerating the current assets turnover The purpose of this article is to develop a comprehensive approach to managing the company’s working capital. In order to achieve the stated goal, the existing methods of planning the need for the company’s current assets were studied; a critical assessment of models for working

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Kleinová, Monika. "Impact of COVID-19 on KPIs Development Focused on Inventory Turnover Ratio in Automotive Sector." Journal of Business and Economics 14, no. 02 (2023): 57–65. http://dx.doi.org/10.15341/jbe(2155-7950)/02.14.2023/002.

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Key Performance Indicators (KPIs) are the vital navigation instruments used by managers to understand whether their business is on a successful voyage or whether it is veering off the prosperous path. The right set of indicators will show the company performance and point out the areas which need attention. The impact of COVID-19 on today’s globally integrated automotive sector is significant. The management has focused on main questions like how to accelerate cost-out measures and optimize the working capital across the entity. One of the items that have started to be in the center of attenti

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Yaskal, Ihor, and Oleksandr Kondriyevych. "COMPREHENSIVE ANALYSIS OF THE EFFICIENCY OF THE USE OF INDUSTRIAL ENTERPRISE WORKING CAPITAL." Economic Analysis, no. 28(3) (2018): 225–32. http://dx.doi.org/10.35774/econa2018.03.225.

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Introduction. One of the important issues of financial management at the enterprise is the management of working capital. The policy of working capital management of enterprise is directed to ensure long-term productive and efficient financial activity of the enterprise, which is achieved through a search for a compromise between the risk of liquidity loss and efficiency of work. The implementation of this policy involves determining the required level of current assets and optimizing the structure of the sources of their financing. Purpose. The article aims to explore the possibility of combi

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Nazarova, Karina, Kostyantin Bezverkhyi, Mariia Nezhyva, Volodymyr Hordopolov, and Viktoria Nehodenko. "REGRESSION ANALYSIS OF OPERATING PROFIT OF THE COMPANY." Financial and credit activity problems of theory and practice 4, no. 45 (2022): 124–32. http://dx.doi.org/10.55643/fcaptp.4.45.2022.3667.

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The purpose of the article is the further development of methodological provisions for economic analysis of the efficiency of use of tangible working resources and their impact on the final results of the enterprise. The theoretical and methodological basis of the study are the scientific works of foreign and domestic scientists on selected issues. In the course of the research general scientific methods of analysis, synthesis, comparison and generalization of scientific information were used. In addition, the methods of multifactor correlation-regression analysis and deterministic factor anal

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Muhamad Ragiel Saputra, Achmad Rayhan Maulidan, and Isra Misra. "ANALISIS LIKUIDITAS DAN PERPUTARAN MODAL KERJA PT ASTRA AGRO LESTARI TBK: UPAYA OPTIMALISASI KEUANGAN." Opportunity Jurnal Penelitian dan Pengabdian Masyarakat 2, no. 2 (2024): 170–80. https://doi.org/10.55352/ojppm.v2i2.1319.

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Artikel ini membahas peran penting pengelolaan likuiditas dan perputaran modal kerja dalam mendukung stabilitas keuangan dan keberlanjutan bisnis di PT Astra Agro Lestari Tbk, salah satu perusahaan terkemuka di sektor agribisnis Indonesia. Melalui analisis rasio keuangan, khususnya Current Ratio dan perputaran modal kerja, artikel ini mengeksplorasi bagaimana strategi pengelolaan keuangan dapat meningkatkan efisiensi operasional dan profitabilitas perusahaan. Selain itu, artikel ini juga menyoroti tantangan dalam pengelolaan likuiditas dan memberikan rekomendasi untuk memperkuat kinerja keuang

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Ajmera, Tushar Rameshbhai. "Working Capital Management and Its Impact on Profitability in Tyre Industry: A Study of Selected Companies." Journal of Advanced Research in Economics and Administrative Sciences 2, no. 1 (2021): 40–46. http://dx.doi.org/10.47631/jareas.v2i1.188.

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Purpose: The main aim of this article is to find out the working capital management and its impact on profitability in Tyre Industry of selected companies which are listed on stock exchange in India. Approach/ Methodology/ Design: For the study, a time span of 8 years from 2011-12 to 2018-19 is considered, and based on it, any relation of net profit margin ratio and working capital components like current ratio, quick ratio, inventory turnover ratio, working capital turnover ratio is considered. The sample is selected based on higher market capitalisation during the study period. Regression an

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Васильева, Н. К., Е. А. Болотнова, В. Е. Литун та О. Д. Вендина. "Анализ оборачиваемости активов торговых организаций". Regional and Branch Economy, № 6 (11 грудня 2024): 31–40. https://doi.org/10.47576/2949-1916.2024.6.6.004.

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Эффективное управление оборотными активами играет ключевую роль в обеспечении финансовой устойчивости и конкурентоспособности торговых организаций. Снижение сроков оборачиваемости активов способствует улучшению ликвидности и повышению операционной эффективности. Исследование направлено на анализ оборачиваемости активов и разработку рекомендаций по оптимизации управления оборотным капиталом в условиях рыночной неопределенности. В работе использованы методы системно-структурного, экономико-статистического и сравнительного анализа при оценке оборачиваемости и ликвидности. Рекомендуется внедрение

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Matevosyan, Ashot Varazdat, Lilit Yura Hovakanyan, Mane Henrikh Matevosyan, and Ani Zohrab Grigoryan. "The Proposed Approach to Current Financial Requirement Management in Organizations of The Alcoholic Beverages." Journal of Law and Sustainable Development 11, no. 12 (2023): e1721. http://dx.doi.org/10.55908/sdgs.v11i12.1721.

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Purpose: The aim of the article is to evaluate the turnover of current financial demand and the components underlying its calculation in alcoholic organizations listed on the international stock exchange and to propose a factor analysis and evaluation approach based on linear regression analysis, which will be considered as a new way to improve the financial management of working capital. Theoretical framework: This article presents an assessment of the use of working capital in alcoholic companies that are studied and listed on the world stock exchange, and offers practical solutions to impro

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ЛОПАТОВСЬКА, Оксана, Юлія НІКОЛЬЧУК та Світлана БОНДАРУК. "ОСОБЛИВОСТІ ФІНАНСОВОГО АНАЛІЗУ ОБОРОТНИХ АКТИВІВ ПІДПРИЄМСТВА". Herald of Khmelnytskyi National University. Economic sciences 338, № 1 (2025): 457–64. https://doi.org/10.31891/2307-5740-2025-338-67.

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The article defines that the main condition for effective management of current assets at any enterprise is a detailed analysis of the status, dynamics, structure and efficiency of use of its current assets. A study of the existing scientific approaches to the interpretation of the concept of “current assets” is carried out. The main purpose of current assets of any enterprise, the purpose and main tasks of their analysis are determined. A list of information support for the analysis of current assets of enterprise is formed. The financial analysis of current assets includes the following area

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Filatov, Evgeniy A. "Integral Analysis of RCA of Irkutsk Region Companies." SHS Web of Conferences 110 (2021): 01003. http://dx.doi.org/10.1051/shsconf/202111001003.

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The financial position of a company depends on its liquidity, or otherwise, on how soon the funds invested in the assets turn into real money. The growth of non-payments complicates the company’s rhythmic activities (purchase of raw materials, payment of labor and other expenses generated from revenue) and leads to an increase in accounts receivable. At the same time, excessive diversion of funds to production stocks, work in progress, finished products, etc. leads to the deadening of resources and inefficient use of working capital. Successful solution of the problem of working capital optimi

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Iqbal, Md Mazharul Islam. "Linking working capital efficiency to profit maximisation: A conceptual analysis." Economic Forum 15, no. 1 (2025): 93–102. https://doi.org/10.62763/ef/1.2025.93.

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The survival of a company is highly dependent on the management of its working capital. Effective working capital management can lead to greater profitability. Insufficient working capital or liquidity shortages can severely hinder profitability and operational sustainability. The primary objective of this research was to examine the relationship between efficient working capital management and profitability. To explore this connection, inventory, the cash conversion cycle, accounts receivable, and accounts payable were used as key indicators of working capital management. Profitability was ev

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Hasibuan, Kristina, and Elen Puspitasari. "Before, During, and After the Covid-19 Pandemic (2018–2023), the Creditability of Stock Returns." Economic Education Analysis Journal 14, no. 2 (2025): 213–26. https://doi.org/10.15294/eeaj.v14i2.25458.

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This research examines the relationship between stock returns and the financial performance of State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) before, during, and after the Covid-19 epidemic (2018–2019, 2020–2021, and 2022–2023). Financial performance indicators are the return on invested capital (ROIC), earnings per share (EPS), working capital turnover, total asset turnover, cash ratio, debt-to-equity Ratio, debt-to-asset Ratio, Current Ratio, and cash ratio. The study's primary sources are BUMN's annual financial reports and stock price data. A multiple linear re

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WATI, IRWATI, NAFISAH NURULRAHMATIAH, and ALWI ALWI. "Analisis Pengaruh Net Profit Margin (Npm), Current Ratio (CR) Dan Working Capital Turnover (WCTO) Terhadap Return Saham Pada Perusahaan Sub Sektor Rokok Yang Terdaftar Di Bursa Efek Indonesia (BEI)." Journal of Innovative and Creativity (Joecy) 5, no. 2 (2025): 10936–48. https://doi.org/10.31004/joecy.v5i2.1808.

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This study aims to analyze the effect of Net Profit Margin (NPM), Current Ratio (CR), and Working Capital Turnover (WCTO) on stock returns in cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX). Stock return is an important indicator that reflects the level of profit earned by investors and is therefore influenced by various fundamental factors of a company. This research uses a quantitative approach with descriptive and verificative methods. The data used are secondary data obtained from the annual financial reports of cigarette sub-sector companies listed on the IDX d

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Li, Jiawei. "A Research on the Impact of Artificial Intelligence on Corporate Working Capital Management—China Railway Construction." Highlights in Business, Economics and Management 50 (March 13, 2025): 370–78. https://doi.org/10.54097/8rhfqw81.

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n recent years, with the rapid development of artificial intelligence, the impact of artificial intelligence on financial management has become a hot issue. This paper aims to explore the development process of China Railway Construction’s financial robot based on the financial shared center, and evaluate the impact of artificial intelligence on the development of the enterprise. This paper used literature research method, direct method, case study method and other methods to analyze the inventory turnover days, total asset turnover days and accounts receivable turnover rate in the annual fina

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Muhammad Tabrani, Dedi Alfian, Yudi Febriansyah, et al. "THE EFFECT OF WORKING CAPITAL TURNOVER, TURNOVERCASH, RECEIVABLES TURNOVER ON PROFITABILITY WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN CHEMICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2023 PERIOD." International Journal of Educational Review, Law And Social Sciences (IJERLAS) 3, no. 4 (2023): 1165–75. http://dx.doi.org/10.54443/ijerlas.v3i4.934.

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Each company is established for an unlimited period of time or according to the company's ability to maintain the viability of its activities. To realize this, the company must optimize the achievement of profits or profits in order to maintain the company's activities, both short and long term. Profit is an indicator of a company's performance, continuously increasing profit growth can give a positive signal to a company. With profits that grow positively, it is hoped that it will be able to increase the company's profits. The purpose of this research was to analyze the effect of working capi

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Al-Rawi, Dr Ahmed, D. Diaa Hussein Saud, and Ahmed Abbas Hammadi. "Working Capital Efficiency and the Reduction Risk-Case Study." Webology 18, SI05 (2021): 1067–83. http://dx.doi.org/10.14704/web/v18si05/web18282.

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Working capital efficiency (WCE) and the institutional performance are factors becoming more important for institutional survive in choosing specific types of investments reflecting institutional activities, and even more influential than the effect of other issues such as country specific. Consequently the concept of WCE has received attention in the economic institution. The WCE concept, analyzes the relationship between the risk and the WCE concepts of going the institution insolvent, and therefore giving the institution an alert concerning its surviving in the related industry. The aims of

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Lukyanova, M. T. "FORECASTING OF PRODUCTION FACTORS FOR EFFECTIVE SOCIO-ECONOMIC DEVELOPMENT OF ORGANIZATIONS IN RURAL AREAS OF THE REGION." RUSSIAN ELECTRONIC SCIENTIFIC JOURNAL 35, no. 1 (2020): 258–68. http://dx.doi.org/10.31563/2308-9644-2020-35-1-258-268.

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Effective management of financial flows ensures the solvency of the enterprise, helps to accelerate the turnover of assets and accounts payable, minimize the financial cycle, the release of working capital on this basis and reduce financial dependence on sources of borrowed capital. Evaluation of the criteria for the effectiveness of money management and identification of the reasons for the deviation of indicators from the planned values allow the company to respond quickly to changes in the external and internal environment, to equalize the impact of negative factors. The sources of cash flo

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Wahasusmiah, Rolia. "Determination of Financial Performance in Predicting Profit Growth of Consumer Goods Industry Companies." Journal of Accounting and Taxation 4, no. 2 (2024): 123–36. http://dx.doi.org/10.47747/jat.v4i2.1906.

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The phenomenon of profit growth is not just a number, but a critical indicator in measuring the success of a company's performance. It is a tangible reflection of how effectively and efficiently the management parties have managed the resources owned by the company. Therefore, financial analysis is not just a tool, but a necessity to analyze and estimate profits and make decisions on the growth of profits to be achieved in the future. Factors that can influence earnings growth are Total Asset Turnover (TAT), Net Profit Margin (NPM), Return on Assets (ROA), Debt to Equity Ratio (DER), and Worki

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Shen, Jianfei, and Yidan Chen. "Environmental Information Disclosure and Financial Performance – Empirical Evidence from Heavily Polluting Industries in China." E3S Web of Conferences 261 (2021): 04038. http://dx.doi.org/10.1051/e3sconf/202126104038.

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Focusing on the quality of corporate environmental accounting information disclosure (EID), this paper attempts to explore the impact of financial performance on environmental information disclosure. We take listed companies in Chinese heavily polluting industries as the research object, and construct a multiple regression model for data analysis via SPSS. According to Chinese practice, we divide the financial indicators into four areas: solvency, operating capacity, profitability and development capacity, and select four indicators to represent them. The empirical results show that net workin

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Obeidat, Mohammed Ibrahim Sultan, Mohammad Abdullah Almomani, Tareq Mohammed Almomani, and Nadeen (Mohammed Adnan) M. Y) Darkel. "The Moderating Impact of Major Shareholding of Equity on Operational Performance Efficiency and Firm Value Relationship: The Evidence of the Manufacturing Listed Firms at ASE." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (June 30, 2023): 1408–21. http://dx.doi.org/10.37394/23207.2023.20.125.

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The study objects for determining whether a firm value is affected by the operational efficiency of performance, and to determine whether major shareholding moderates the effect relationship of operational efficiency on firm value. Secondary data covering the period starting from 2011 and ending with 2020, attributed to 28 out of 32 listed manufacturing firms at the Amman Stock Exchange, had been collected and used in the analysis. Five indicators of operational efficiency, as an independent, are taken into consideration in the study, including inventory turnover, receivables turnover, total a

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Putri, Windi Marnizal, and Maria Yus Trinity Irsan. "Analyzing The Effect of Financial Ratio on Financial Distress Using The Logistic Regression Method in Manufacturing Companies." Journal of Actuarial, Finance, and Risk Management 3, no. 2 (2025): 32. https://doi.org/10.33021/jafrm.v3i2.5566.

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Financial distress is a company that has difficulty paying its obligations, so it cannot carry out business as usual and may experience bankruptcy. This study aims to analyse the factors that influence the possibility of financial distress by considering financial ratios as indicators to predict the occurrence of financial distress in manufacturing companies in Indonesia. Four independent variables which are financial ratios include Current Ratio, Debt Ratio, Return on Assets (ROA), and Working Capital Turnover. In comparison, the dependent variable is financial distress. This study uses the A

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ЧИСТЯКОВА, М. К., О. В. СИДОРЕНКО, Н. В. СОБЧЕНКО, and А. В. БЕРЛОВ. "A CONCEPTUAL APPROACH TO ASSESSING THE FINANCIAL CONDITION OF AGRICULTURAL ORGANIZATIONS." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 734–38. http://dx.doi.org/10.34925/eip.2024.169.8.139.

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Авторская концепция базируется на применении балльной оценки финансовых показателей - коэффициентов автономии (концентрации собственного капитала), текущей ликвидности, обеспеченности собственными оборотными средствами, позволяющая диагностировать и интерпретировать уровень экономического развития сельскохозяйственной организации в современных условиях. Разработана и апробирована методика оценки финансового и имущественного положения, основанная на использовании абсолютной величины чистых активов и расчете относительных показателей - коэффициента соотношения чистых активов с уставным капиталом

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