| Abstract [eng] |
The Master's thesis analyses working capital and its management. Based on the theoretical part, the methodology of the study was developed, i.e., a model of working capital management was developed, which was used to conduct the study (analysis of companies in the apparel sector) and summarise the obtained results and present conclusions and suggestions. The Master's thesis consists of three parts: theory, methodology and analysis. The first part of the thesis analyses Lithuanian and foreign scientific and other literature, articles, online and other sources that provide information on the meaning and importance of working capital, the determination of the need for it, the components of working capital and their management. In the second part of the thesis, based on the literature review and the opinions of the authors, the most appropriate methods of working capital analysis are identified, a working capital management model is developed and the most informative indicators for the analysis of the components of working capital are selected and described in the second part. The third part of the thesis is a practical analysis of the companies APB Apranga and AB Utenos trikotažas based on the theoretical aspects of the first part of the thesis and the working capital management model developed in the second part. After structuring and synthesising the information from the whole thesis, conclusions and suggestions for improving working capital for companies are presented. |
