Question
There are various factors affecting the requirement of working capital.

Answer

  • The nature and size of a business affect the requirement of working capital. Trading or merchandising firms and big retail enterprises need a large amount of capital compared to small firms which need a small amount of working capital.
  • If the period of the production cycle is longer then the firm needs more amount of working capital. If the manufacturing cycle is short, it requires less working capital.
  • During the boom period sales will increase leading to increased investment in stocks, thus requiring additional working capital and during the recession, it is vice versa.
  • Along with the expansion and growth of the firm or company in terms of sales and fixed assets, the requirement of working capital increases.
  • If there is proper coordination, communication, and co-operation between production and sales departments then the requirement of working capital is less.
  • A liberal credit policy increases the possibility of bad debts and in such cases, the requirement of working capital is high, whereas a firm making cash sales requires less working capital.

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