WORKING CAPITAL MANAGEMENT AS A TOOL FOR ENHANCING CORPORATE FINANCIAL HEALTH: A DESCRIPTIVE STUDY
Working capital management is a vital aspect of corporate financial management that ensures the efficient utilization of short-term assets and liabilities to maintain liquidity and operational continuity. The present study examines working capital management as a tool for enhancing corporate financial health through a descriptive research approach. The study is based entirely on secondary data collected from annual reports, financial statements, journals, books, and other published sources. It focuses on analyzing the major components of working capital, including cash, inventory, accounts receivable, and accounts payable, to assess their contribution to financial stability and organizational efficiency. The study employs ratio analysis and other financial evaluation techniques to understand the effectiveness of working capital management practices. The findings reveal that efficient management of working capital contributes significantly to maintaining liquidity, improving operational performance, reducing financial risk, and supporting profitability. Proper control of current assets and current liabilities enables organizations to meet short-term obligations while ensuring smooth business operations. The study further highlights the importance of balancing liquidity and profitability for sustainable financial growth. Overall, the research concludes that effective working capital management serves as a strategic financial tool that enhances corporate financial health and supports long-term organizational success in a competitive business environment.
Veeranjaneyulu, R. (2026). Working Capital Management as a Tool for Enhancing Corporate Financial Health: A Descriptive Study. International Journal of Science, Strategic Management and Technology, 02(04). https://doi.org/10.55041/ijsmt.v2i5.590
Veeranjaneyulu, R.. "Working Capital Management as a Tool for Enhancing Corporate Financial Health: A Descriptive Study." International Journal of Science, Strategic Management and Technology, vol. 02, no. 04, 2026, pp. . doi:https://doi.org/10.55041/ijsmt.v2i5.590.
Veeranjaneyulu, R.. "Working Capital Management as a Tool for Enhancing Corporate Financial Health: A Descriptive Study." International Journal of Science, Strategic Management and Technology 02, no. 04 (2026). https://doi.org/https://doi.org/10.55041/ijsmt.v2i5.590.
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