State enterprises made ineffective due to many causes over and subjective, however the most common cause is still inefficient capital use: the procurement, storage, production, and consumption Is the lack of a proper plan. That led to the use of funds wasted, speed mobile capital flows slow, cyclical rotation term working capital, lower margin interest rate savings. Therefore, the question of raising efficiency of working capital in the business in general and businesses in particular State is a very important issue.
The management and enhance efficiency in working capital not only giving businesses the benefits, but also makes sense for the national economy.
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