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Asian Journal of Research in Business Economics and Management
Year : 2014, Volume : 4, Issue : 8
First page : ( 50) Last page : ( 61)
Online ISSN : 2249-7307.

“Working Capital Management and its Impact on Business” A Case study of Oil and Natural Gas Corporation (ONGC)

Dr. Misra Pushpendra*, Gupta Anshu**

*Assistant Professor, Department of Commerce, University of Lucknow, Lucknow, India

**Research Scholar (JRF), Department of Commerce, University of Lucknow, Lucknow, India

Online published on 6 August, 2014.

Abstract

Working Capital Management (WCM), it is the management of required fund to carry out day-to-day operation of the business. Working Capital varies with the nature and size of the enterprise, level of production, operating cycle, and credit policy of the firm, different macro-economic factors (viz. inflation, fiscal policy, business cycle etc.) availability of raw materials and so on. Working Capital Management is the relation between the Current Assets and the Current Liabilities. The objective of the study is to understand the working capital and its impact on the business performance (liquidity and profitability). In this research, we have selected Oil and Natural Gas Corporation Limited (ONGC) for attaining objective of study. We have done analysis of last 5 years (2008–13) data and Correlation technique is used to analyze for identifying the relationship between working capital management and its performance.

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Keywords

Working Capital Management (WCM), Current Assets, Current Liabilities, Liquidity, Profitability, Oil Natural Gas Corporation Limited (ONGC).

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