Analysis of the Sources and Uses of Working Capital (Case Study at PT. Semen Padang)

ADRIANA, JUITA (2013) Analysis of the Sources and Uses of Working Capital (Case Study at PT. Semen Padang). Masters thesis, Universitas Andalas.

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Abstract

Working capital is one of the most important aspects for the company in its efforts to achieve its intended purpose. Analysis of the financial statements of sources and uses of working capital is a study onthe origin of the sources and uses of working capital in a particular company. Many companies in Indonesia today are in great progress. Some of them could manage the companies to reach the desired goals. However in fact,several elseare broke down and unable to achieve a success. Todevelop it perfectly, the company has main goal to generate profit as much as possible so that business activities can not be separated from the optimal uses of working capital. Every company wants to increase the sales of their production in order toget back their working capital as soon as possible along with optimum profits. For that reason, the working capital must be well-calculated by their management, to avoid an oversupply and deficiency, because if it is not well-prepared, the companies will possibly lose their income and profit. In this occasion, the change in working capital position requires more attention in forming an analysis of financial condition and results of operations. The sources and uses of working capital at the end of the period are important factors in considering the possibilities that can be achieved in the future. The analysis of the sources and uses of working capital is a study on cashflow that affects the state of working capital. The flow that increases the working capital is called by the sources of working capital. On the contrary, it is called by the uses of working capital. The main purpose in the analysis of sources and uses of working capital is to find out how working capital is used and consumed in a company. To comprehend the importance of the analysis of the sources and uses of working capital for the company's existence, the authorhas interested to write a thesis with the title: "Analysis of the sources and uses of working capital in PT. Semen Padang in2010-2011".

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