• Time: As a means of survival in the market place, timing and availability of the required funds is critical.
• Investment: Although working capital management focuses on short-term asset and
liabilities, the relevant decisions indirectly determines the available funding for  investments.
• Credibility: Working capital management has great significance for all companies, but it is more critical for smaller companies which have more restricted funding capabilities. .
• Growth: The availability of funds contributes to the activity level in the short- run and potential growth by realizing investments in the long-run.