ÇALIŞMA SERMAYESİ YÖNETİMİNİN İŞLETME KARLILIĞINA ETKİSİ: BORSA İSTANBUL İMALAT SEKTÖRÜ UYGULAMASI

Efficient working capital management is of vital importance for companies to reach their goals, work at full capacity, and sustain growth in a profitable way. In this study, the 2010-2018 quarterly data 102 manufacturing operating on BIST have been analyzed through panel analysis. This study reveals that there negative relation between ROA, which taken as profitability metric, Days Sales Outstanding (Average Collection Period), Accounts Payable Period, Cash Trading Period (Cash Cycle) Leverage Ratio, are among metrics positive Current Ratio Company Size.