| Those literary sources, which are about the interpretation of the working capital in a context with the financing strategies of the companies, about the related financial indices, and the counting methodological questions of all these, could not be called poor, nor unified. The deficiency of defining the concepts that give the theoretical basis and their vocational tenability, the controversial interpretation and the unclearness of the related methodological questions creates several problems. The problematic concepts are working capital, net working capital, working (operational) capital, the circulation of current assets and working capital management etc. The root of the problems could be found on the other hand in the unclearness of the theoretical... |
