1. Vgl. Alexandre et al. (2004) Steigerung der Kapitaleffizienz durch Investitions-und Working Capital Management, S. 124; Guserl (1994) Working Capital Management: der vernachlässigte Weg der Innenfinanzierung, S. 163.
2. Vgl. Shin et al. (1998) Efficiency of Working Capital Management and Corporate Profitability, S. 37; Rel Consultancy Group (2003) Improving Shareholder Value through Total Working Capital Management, S. 1.
3. Vgl. Brealey et al. (2000) Principles of Corporate Finance, S. 856 f.
4. Vgl. Scherr (1989) Modern working capital management: text and cases, S. xi
5. Vgl. Kim et al. (1988) Preface, S. ix.