ÇALIŞMA SERMAYESİ YÖNETİMİNİN KARLILIK ÜZERİNDEKİ ETKİSİ: BİST TOPTAN VE PERAKENDE SEKTÖRÜNDE YER ALAN FİRMALAR ÜZERİNE BİR UYGULAMA

Three crucial fields of activity such as production, sales, and collection are important determinants the economic lives companies. Working capital management ensures that these activities conducted in a short period at lowest cost incurred by company. Particularly, costs due to time-based, inventory, cash assets adversely affect profitability levels In research study, financial information 21 wholesale retail companies trading Borsa Istanbul over 2017-2021 was analyzed employing panel data method. The obtained from statements assessed within scope working utilizing ratios inventory turnover, accounts receivables payables conversion cycle, leverage ratio, current ratio. results revealed significant relationship exists between return on payable factors, whereas equity receivable cycle