The purpose of the present research is to provide evidence regarding the relationship between working capital management and operating profit in production firms in order to achieve profit and income increase goals. In this research, the variables of average collection period, inventory turnover in days, average payment period, cash conversion cycle, and net trade cycle are used as the variables of working capital management. Then, by estimation of the components of working capital management, its impact on profitability is assessed. In the end, the relationship between research variables is analyzed by implementing a regression model. The results suggest that working capital management has a relationship with net operating profit.
کلید واژگان :working capital management; cash conversion cycle; net trade cycle, average collection period; inventory turnover in days; average payment period; net operating profit
ارزش ریالی : 300000 ریال
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