Daftar Isi:
  • The purpose of research is to investigate the optimization of working capital in the year 2009 to the year 2011. The analysis tool used is the method of determining the amount of working capital working capital turnover method. Benchmarks to determine the optimal working capital when capital is equal to the real optimal working capital by 2.5% tolerance limit, while not optimal if real capital is not the same as the optimal working capital. Turnover of working capital in the year 2009 to 2011 has decreased. This reflects that the company can not control the activities of the company well. The results of the analysis of the optimization of working capital in 2009 and 2011 showed that working capital is not optimal because there is a real difference between working capital working capital optimally. The suggestions are expected to optimal working capital requirements in 2012 the working capital needs of 212,351,343.40 to achieve sales of 271,932,369.7. And working capital requirements for the year 2013 amounted to 173,768,377.15 to reach sales of 282 068 435. The calculation of the projected working capital requirements to prevent deficiency or excess funds in working capital in order to avoid excess or shortage of working capital.