ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Working Capital

Working Capital IN his recent paper, 'Towards a Comprehensive Theory of Working Capital: A Techno-Financial Approach' (EPW, August 29) Hrishikes Bhattacharya has, perhaps for the first time, captured all essential elements of working capital management in a single model making it easier for the financial analysts and corporate finance managers to view working capital management from the perspective of total productive operations of the business. Hitherto, the approach has been rather closed and disjointed. Even the Tandon and Chore Committees' approach have suffered from these demerits.

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