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Economic Analysis: Theory and Practice
 

On the relationship and the algorithms of the calculation of the indices of its own working capital and clean working capital

Vol. 10, Iss. 14, APRIL 2011

Available online: 1 April 2011

Subject Heading: ANALYSIS OF THE WORKING CAPITAL

JEL Classification: 

Savickaja G.V. candidate of economic sciences, professor of chair bookkeeping calculation, analysis and audit in the agribusiness and in the field of transportation, the Belorussian state economic university
glafira.savickaja@mail.ru

In the article are examined problem about the need for the differentiation of concepts its own working capital and clean working capital as the indicators of financial stability and current solvency of the subjects of owner's activity, their economic essence and algorithms of the calculation of these indices.

Keywords: its own working capital, clean working capital, algorithm, the procedure of analysis

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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