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What is 'Working Capital Management'. Working capital management refers to a company's managerial accounting strategy designed to monitor and utilize the two components of working capital, current assets and current liabilities, to ensure the most financially efficient operation of the company.
The last working capital position is a negative working capital. This exists when the drivers of current assets are less than the drivers in the current liabilities. If a company is growing, this can be the most advantageous working capital position because it literally âcoinsâ money for the company.e find that the difference between neutral, negative, and positive working capital causes a great deal of confusion for many business owners. Most business people see working capital and think of fixed asset expenditures or view working capital as periodic instead of systematic.