CERTAIN ASPECTS OF WORKING CAPITAL IN A CONSTRUCTION COMPANY
分析了选定的建筑公司营运资本形成和管理策略，基于财务比率，指出复杂营运资本管理需要开发控制方法，并强调建筑行业特性使营运资本管理超出财务范畴。
The article analyses the profiles of selected construction companies from the viewpoint of working capital formation and their management strategies applied to working capital. The analysis was performed on the basis of financial ratios. The conclusion is that complex working capital management requires controlling methodology to be developed. A specific character of the construction industry, including operational factors and market requirements, make working capital management a task exceeding the financial sphere, as it embraces the issues of organisation of investment processes, the organisation of production processes and logistics.