Overview

The most important details in this text are that money is the most important factor in all businesses, and that moneymanagement is an important and challenging aspect for the management of all business units. Every business enterprise requires funds for two purposes: investment in fixed assets and investment in current assets. Fixed assets involve investment in large blocks such as land and building, plant and machinery, furniture and fixtures and also for diversification and expansion of business. Investment in current assets or working capital is essential for the purchase of raw materials, for meeting day-today expenditure and for maintaining the fixed assets. The Tea Industry of Assam is an example of a business that uses working capital for day-to-day working.

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9781805255369

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