To know about the Working Capital and its Management is of very important. This is particularly the case in the commodity-based businesses, where continuing pressure on margins can only be compensated if operational cost can be reduced (particularly if cost cannot be fully incorporated within the market price). Analyzing where the opportunity for improvement lies requires detailed information regarding the flow of funds and goods in all areas of the business -it reaches to the core of a companys business processes. All these details need proper study in g on working capitals. Hope all the readers benefited lot from this book.