DATA COLLECTION FOR A PERFORMANCE ANALYSIS ON WORKING CAPITAL MANAGEMENT

The objective of the present work is to develop and set up a model for assessing how working capital management can influence performance in small and medium-sized enterprises (SMEs). With this aim, the initial part provides a literature review, with the goal of identifying the problem and all its components. The concept of optimization of working capital and its influence on company performance is then discussed. The main part of the work concerns the collection of data about small enterprises, which will be the sample for the analysis that will be carried on in a subsequent research work. In this paper we discuss the industrial sectors of the companies used as a sample and the method of data extraction, as well as the construction of two sets of variables: the first set containing the symptomatic indicators of the management of net working capital and the second set comprising the profitability indicators, to measure the company's performance.