• Dr. N. Praveen Kumar Reddy

In the competitive and international business world of today, finance is the most important and primary input of any economic activity. Any amount of money needed for economic activity can be divided into two categories: working capital, which is needed to maintain the fixed assets in operational condition, and fixed capital, which is needed to purchase various fixed assets. Any business that raises money can be divided into two primary categories: working capital (i) and fixed capital (ii). Funds are necessary for every firm to operate on a daily basis and to cover startup costs. To establish production and trading facilities, long-term financing is needed for the acquisition of fixed assets such buildings, furnishings, machinery, land, and plants. Fixed capital is the amount invested in these fixed company assets. Current assets can also be purchased with funds. Working capital is the money required for paying salaries, buying inventory, and other ongoing costs.

Capital, Current Assets, Fixed Capital, Net Working Capital

"WORKING CAPITAL - A CONCEPTUAL FRAME WORK", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.177-186, June-2019, Available :http://www.jetir.org/papers/JETIR1907W27.pdf

"WORKING CAPITAL - A CONCEPTUAL FRAME WORK", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp177-186, June-2019, Available at : http://www.jetir.org/papers/JETIR1907W27.pdf