

The working capital of a firm are resolved and influencedby different factors.The working capital required at one purpose of time may not be adequate for some other circumstance .The determination of working capital prerequisite is a continious procedure and must be attempted all the time in the light of the evolving circumstances.
Variables CONSIDERING WORKING CAPITAL
1: Nature of business
2:Competitive conditions
3:Divind approach
4:Business cycle
5:Seasonal operations
6:Supply conditions
7:Credit approach
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