Batman Universitesi Yasam Bilimleri Dergisi
Cilt 6, Sayı 2/1 / Sosyal Bilimler  Temmuz-Aralık 2016  (ISSN: 2147-4877, E-ISSN: 2459-0614)
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Working Capital is a very important factor for company to continue its activities. The companies increase their paying debt capacity by raising their working capital, so that the companies feel safer against the potential difficulties that they might encounter. But this protective attitude brings its disadvantages with itself. It not only causes lots of assets to be idle but also create additional cost. The important point is that the company should have optimal level of working capital. In theory, there is a opposite relation between working capital and profit. İt is claimed that when the working capital increases, the profit decreases. The goal of this work is to see if there is really this kind of relation between working capital and profit.
In this work, we looked at companies from fertilizer sector to see the relation between working capital and profit.
Key Words: Working Capital, Profit, Fertilizer Sector.