In business, organizational matters and management of working capital has an important role. We can say, working capital management is a vital organ of the management of the financial operations of the business. Management uses funds to ensure reasonable working capital, saving and efficient. Because there are so many kinds VLD, engaged in a manufacturing business cycles and frequent changes in physical forms. Therefore, to better management of working capital, we have to conduct classifications. There are many criteria classification VLD, under each criterion in working capital are classified according to the following format:
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