Working Capital - a Part of Fixed Capital

• Authors: Irwin-Garzynska J.
• Languages of publication: PL

Abstracts

EN

Working capital is one of basic financial categories and constitutes materialization of fixed capital in current assets. Fixed capital with its material expression on the assets side circulates much faster in current assets than in fixed assets. The speed of circulation determines enterprise profitability. On the other hand, the range of materialization of fixed capital in current assets impacts liquidity of the business. Working capital results from the cash flow from shareholders and creditors, has an influence on enterprise goodwill.

Keywords

EN

WORKING & FIXED CAPITAL

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Instytut Organizacji i Zarządzania w Przemyśle „ORGMASZ”
• Journal: Ekonomika i Organizacja Przedsiębiorstwa
• Year: 2008
• Issue: 7(702)
• Pages: 11-17
• Document type: ARTICLE

Contributors

author

Irwin-Garzynska J.

• J. Iwin-Garzynska, Uniwersytet Szczecinski, Wydzial Nauk Ekonomicznych, Zaklad Finansów Przedsiebiorstw , ul. A. Mickiewicza 66, 71-101 Szczecin, Poland

Identifiers

CEJSH db identifier

08PLAAAA05239909