%0 Journal Article
%T DETERMINATION OF EFFICIENCY OF WORKING CAPITAL MANAGEMENT:A STUDY ON BIST FOOD SECTOR FIRMS
%A £¿lkut Elif Kandil G£¿ker
%J -
%D 2018
%X The working capital management relates to which current assets the firms are invested in, how much current asset investment should be made and which financing sources should be obtained. Working capital management, mainly consists of cash and cash equivalents, financial assets, trade receivables and inventories, is required to short term decisions. However, it directly affects both short term and long term profitability and risk of firms. Therefore, it is important to determine whether the firms have an effective working capital management. In this study, it is aimed to determine the working capital management index of the 24 food sector firms traded in BIST in 2010-2017 period by Bhattacharya (1997) Working Capital Management Index instead of the commonly used financial ratios in working capital management in the literature. According to the findings, the average working capital management index values of the firms in the 8-year examination period were above 1, and thus, it is realized that the firms in question had an effective working capital management
%K £¿al£¿£¿ma Sermayesi Y£¿netimi
%K Bhattacharya £¿al£¿£¿ma Sermayesi Y£¿netimi Endeksi
%K BIST G£¿da Sekt£¿r¨¹ Firmalar£¿
%U http://dergipark.org.tr/jimeep/issue/40558/483861