Daftar Isi:
  • Working capital is a current asset used in company operations and must always be in the company. The purpose of this study is to find out the sales forecast for 2019 and 2020, and to determine the optimal working capital in the PT Sumber Timur Dampit for 2019 and 2020. The method used in sales forecasting uses the average method, while in determining the optimization of working capital using the working capital turnover method. Based on the results of the analysis indicate that 1)Forecasting the sales of the east source PT Sumber Timur Dampit in 2019 and has increased 2) Working capital PT Sumber Timur Dampit during the years 2019 and 2020 is not optimal, because the real working capital greater than optimal working capital. In this condition shows that the company lacks the maximum funds and the company in managing its working capital.