Working Capital Management
1. Working Capital Concepts
Working capital ensures sufficient liquidity for daily business operations.
- $\text{Net Working Capital} = \text{Current Assets} - \text{Current Liabilities}$
2. Cash and Receivables Management
- Cash Management: Maintaining optimal cash balances using models like the Baumol or Miller-Orr models to balance transaction needs and opportunity costs.
- Receivables Management: Setting credit terms and collection policies to optimize sales while limiting bad debts.