WorkingCapitalManagement Definition: Working Capital Management is defined as, a process of determiningquantum of current of assets to be held at a right time, so as to discharge

current liabilities and thereby utilizing them to their maximum extent, and att h e s a m e t i m e i n c r e a s i n g o v e r a l l v a l u e o f t h e f i r m k e e p i n g t h e l i q u i d i t y position intact.Working capital management is the functional area of finance. Iti n v o l v e s t h e f o r m u l a t i o n o f p o l i c i e s f o r managing the current assets and c u r r e n t l i a b i l i t i e s s o a s t o m a x i m i z e t h e b e n e f i t s a r i s i n g t h e r e f r o m . Management of working capital involves deciding upon the amount andcomposition of current assets and tapping proper sources of finance for acquiring current a s s e t s . H e n c e p r o p e r m a n a g e m e n t o f w o r k i n g c a p i t a l ensures adequate investments in current assets avoiding the possible lossesarising out of deficit or excess funds ANALYSISOFWORKINGCAPITALMANAGEMENTATDIVGIINDUSTRIESPVT.LTD. Objectives of the Study: 1. To know the financial position of the company access. 2. To assess the financial strengths and weakness of the companyto give valuable suggestions to attain operational excellence.3 . T o s t u d y t h e i m p o r t a n c e o f W o r k i n g C a p i t a l M a n a g e m e n t i n a manufacturing concern.4 . T o s t u d y a n d e v a l u a t e t h e p r e s e n t C a s h M a n a g e m e n t s y s t e m o f the company.5 . T o s u g g e s t s t r a t e g i e s t o i m p r o v e t h e l i q u i d i t y p o s i t i o n o f t h e company. Methodology of Data Collection Research methodology is a systematic way for solving any research problem.Its a science of analyzing how research is done scientifically. It studies thev a r i o u s s t e p s t h a t a r e g e n e r a l l y a d o p t e d b y a r e s e a r c h e r i n s t u d yi n g t h e research problem.