FINANCIAL ASPECTS OF FIXED AND WORKING CAPITAL CIRCULATION

This scientific article analyzes the financial aspects of the circular turnover of fixed and working capital as an integral part of the economic process. The theoretical foundations of capital reproduction, sources of financing, and their impact on production efficiency are deeply examined. Particular attention is given to depreciation of fixed assets, sources of renewal, and the financial interrelation between working capital liquidity and cash flow. The findings indicate that effective management of capital circulation plays a crucial role in ensuring economic stability and improving financial performance.

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