Providing a strategic financing model with a focus on working capital optimization

Subject Areas : Financial Economics

امیر Emadoddini ¹ , mansoor garkaz ^{2 *} , Alireza maetoofi ³ , khadije Eslami ⁴

1 - Accounting doctoral student, Gorgan Branch, Islamic Azad University, Gorgan, Iran
2 - Department of accountng, Gorgan branch, Islamic Azad university, Gorgan,Iran
3 - Assistant professor and faculty member of the management department, Gorgan branch, Islamic Azad University, Gorgan, Iran
4 - Assistant Professor, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

Received: 2022-08-31 Published : 2025-03-08

Keywords: financing, working capital, optimization, multiple foundation data,

Abstract :

Abstract In the current challenging economy with increasing environmental pressures and limited external resources, current assets and liabilities, i.e. the working capital of economic enterprises, are of great importance, and the optimal management of the working capital of enterprises can be considered as an advantage for them. . Working capital management refers to the policies and decisions that are applied in the working capital sector in order to change the types of current assets and short-term financing sources. Correct control of this part can have a significant impact on the company's profitability. The purpose of this study is to provide a strategic financing model with a focus on working capital optimization. The current study was conducted using ground theory or multiple foundation data. For data analysis, 16 interviews have been conducted. After the interview coding process, 159 primary codes were extracted. which was classified into 18 sub-categories and 8 main categories. The main identified categories include investment factors, economic factors, organizational factors, facility factors, market factors, production factors and commercial factors. Key words: financing, working capital, optimization, multiple foundation data