Working Capital Management— A Managerial Approach {For M.B.A. and P.G.D.M. Courses] ABHIJIT DUTTA M.Com., PGDBM, Ph.D Dean and Protessor.of Finance MIMTS Bhubaneshwar (i) KALYANI PUBLISHERS LUDHIANA - NEW DELHI - NOIDA (U.P.) - HYDERABAD - CHENNAI KOLKATA - CUTTACK - GUWAHATI - KOCHI - BANGALORECONTENTS> Ch.No. Chapter WORKING CAPITAL MANAGEMENT Introduction to working capital Management, Components of Current Assets and Current Liabilities, Objectives of Working Capital Management, Static and Dynamic view of Working Capitai, Factors Affecting Composition of Working Capital STRATEGIC INTEND OF WORKING CAPITAL The strategic intend of conservative and aggressive working capital among Components of Working Capital, Interdependence among Components of Working Capital, Criteria for Evaluation of Working Capital Management, Important Working Capital Ratio's. FINANCING CURRENT ASSETS Behavior of Current Assets and Pattern of Financing, Spontaneous Sources of Finance, Trade Credit, Short-term Bank Finance, Public Deposits for Financing Current Assets, Commercial Paper and Factoring, Regulation of Bank Credit: Reports of Various Committees. CASH MANAGEMENT The Difference between Profit and Cash, Need for and Objective of Cash Management, Factors for Efficient Cash Management, Internal Treasury Controls, Information Systems and Reporting INVENTORY MANAGEMENT - The Role of Inventory in Working Capital, The Purpose of Inventories, Types of Inventory and Costs Associated with it, Inventory Management Techniques, Inventory Planning, Other Inventory Management Techniques, Pricing of Inventories, Inventory and Finance Manager. 19-44 45-73 74-126 127-164Ch.No. Chapter Pages 6. RECEIVABLES MANAGEMENT 165-210 Purpose and Cost of Maintaining Receivables, The Impact of Credit Policy, The Process of Credit evaluation, Decision Tree Approach, Monitoring of Receivables. 7. FINANCIAL STATEMENT ANALYSIS (RATIO ANALYSIS) 211-249 The Principal Tools of Analysis, Ratio Analysis, Different Types of Ratio snd their Significance. 8. FINANCIAL STATEMENT ANALYSIS (FUNDS FLOW ANALYSIS) 250-268 Funds Flow Analysis and Cash Flow Analysis, Method of Creating a Funds Flow Analysis, Using Funds Flow Analysis for Decision Taking: CASES ON WORKING CAPITAL MANAGEMENT 269-276 GLOSSARY OF TERMS 277-280 BIBLIOGRAPHICAL REFERENCES 281 INDEX 282-284