Abstract:
Cement Industry plays a vital role in the socio-economic development of
Bangladesh. Profitability of this industry is highly related with the efficient working capital
management, but the profitability of this industry is not satisfactory. This study is designed to show
the profitability and working capital position of Cement industries, correlation between them and
whether the profitability is affected by Working Capital Management. Ratio Analysis, Correlation
Matrix and Regression Analysis have been used to show Profitability. Working Capital position,
correlation between them and the impact of Working Capital on Profitability respectively. For the
source of data the author mainly relied on Annual Reports and official records. It is observed from
the study that profitability and Working Capital Management position of the Cement industry are
not satisfactory.The study reveals that correlation exist between Working Capital Management
and Profitability. The study also brings to fore that Working Capital Management has a positive
impact on Profitability.
