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An Analysis of Working Capital Management Results Across Industries

Greg Filbeck (Schweser Study Program)
Thomas M. Krueger (University of Wisconsin‐La Crosse)

American Journal of Business

ISSN: 1935-5181

Article publication date: 28 October 2005



Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. We provide insights into the performance of surveyed firms across key components of working capital management by using the CFO magazine’s annual Working Capital Management Survey. We discover that significant differences exist between industries in working capital measures across time. In addition, we discover that these measures for working capital change significantly within industries across time.



Filbeck, G. and Krueger, T.M. (2005), "An Analysis of Working Capital Management Results Across Industries", American Journal of Business, Vol. 20 No. 2, pp. 11-20.



Emerald Group Publishing Limited

Copyright © 2005, Emerald Group Publishing Limited

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