The topic of this final paper is Working Capital Management. Working capital is an enterprise's investment in a continuing asset that is reused many times over the course of a year. There are two working capital concepts - gross working capital and net working capital. The term (gross) working capital is defined as current assets and net working capital as the difference between current assets (cash, marketable securities, inventories, accounts receivable) and short-term liabilities (spontaneous financing: trade credits, deferrals of taxes, and wages, short-term insured and unsecured lending, commercial paper). The entrepreneur invests the current assets in the business with the purpose of processing or converting them into the initial form in larger amount, that is, from the invested money in the business process to the return of the money after fully completing the business process or cycle in larger quantities than the initial one. The amount of working capital required depends on many factors, and one of the most important is the activity itself.