Working Capital that accounts for 20-40% of the total assets (depending on the industry) plays a challenging role in managing companies. It requires a close attention because of the threatening risk of an eventual failure to meet the financial obligations. The paper discusses the characteristics of Working Capital management and attempts to measure its performance by using benchmarking. It is investigated whether or not its future needs can be forecasted in a plausible way. Concept and methodology are illustrated by the real-life example of a local multinational company that operates in the process industry.
