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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