Özet:

This study reports the results of research conducted by administering questionnaires on the working capital management and problems for a total of 263 establishments consisting of 144 small, 24 medium, and 95 large scale firms. The analysis aims to determine and compare the current status of small-medium-large scale firms on the working capital management. It should be kept in mind that firms with short-term financing problems would have a very hard time in their operating lives, even if they were seen in a good position in the long-term. The latest economic crises in Turkey shows the importance of this statement. Therefore, we claim that firms must focus on the working capital management. The results indicate that especially small-scale firms have some grave problems of working capital management. 

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