Methodology for evaluating the effectiveness of working capital management in commercial organizations

This article discusses a method that allows complex and step-by-step assessment of the effectiveness of working capital management in organizations. The basic directions (stages) of the assessment were identified: the efficiency of forming working capital, the rationality of used sources of financing and their mutually agreed impact on the profitability and solvency of the organization. The financial indicators used for the assessment provide clearly defined quantitative benchmarks for effective working capital management.