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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.
Working capital in valuation. Working capital is usually defined to be the difference between current assets and current liabilities. However, we will modify that definition when we measure working capital for valuation purposes. 1  We will back out cash and investments in marketable securities from current assets. The fourth is to base our changes on the non-cash working capital as a percent of revenues over a historical period. 2  For instance, non-cash working capital as a percent of revenues between 1997 and 2000 averaged out to 4.5% of revenues.