Van Horne (1977) argues that working capital management is the administration of current assets

for cash, marketable securities, receivables, and inventories. Osisioma (1997) portrayed working

capital administration as the bearing, change, and control of the leveling of contemporary

property and current liabilities of a company with the genuine target that making responsibilities

are met, and the persevering assets are fittingly redesigned. In order to control working capital

efficiently, there need to exist two variables as huge parts and appealing aggregates.