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To conduct business in the production of goods and currencies in addition to the labor data, enterprises also need to have the object of labour and labour power. That is in addition to the labor data available (machinery, equipment, buildings, ...), businesses need to have a large enough capital to purchase the object of labor and pay salaries to employees, which is known as working capital. So the working capital of the enterprise's account investments in the property nắgn as: cash, the short-term financial investment account, the accounts receivable inventory and other assets, able to convert into cash within one year.
NET working capital is the difference between assets and short-term investments with short-term debt, this balance indicators demonstrate how. Using the working capital of the enterprise.
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