Author: Abduraximov, Boburjon Umarjon oʻgʻli; Qudbiyev, Nodir Tohirovich; Mominov, Ikromjon Luxmonjon oʻgʻli

Annotation: Working capital management as the basis for the success of a commercial enterprise, this problem is one of the most discussed in the framework of modern financial analysis and is based on the analysis of the "profitability-risk" ratio. The article discusses the concept of "working capital" at commercial enterprises, presents the process of their circulation in economic activity.

Keywords: Processes of management of current assets, working capital, management of accounts payable, profitability, analysis of working capital, control of working capital.