The availability of working capital is an important factor in the success of business companies. The effective working capital management helps in balancing usage of capital, not only for the company, but also for suppliers and consumers. In addition to the calculation of current assets, the calculation of the value of fixed assets is an important factor in the estimation of the total funds needed for investing in an entrepreneurial venture. The experience in business proves that many entrepreneurial ventures fail to underestimate the importance of permanent working capital. In the world of technological, information and financial advancement, companies are the main business entities in which the employee expertise affects profitability and success of a company. Managers of highly developed countries have a large number of skills and competences to manage adequately the assets and sources of finance that drive business growth for business purposes. Accordingly, in order to operate efficiently, firms need to think carefully about how they will ensure the continuous flow of business processes, on the one hand and sources of financing their business operations, on the other. The main purpose of this final graduate paper is to explain more closely the fundamental concept of working capital management and its parts and managerial options that companies have in the process of surplus management.