2026, Vol. 9, Issue 1

author(s)
SR Sathiyanarayanan, P Pon Meenakshi, Koushik R and L Kavitha

abstract
The study titled 'A Study on Working Capital Management at Primary Agricultural Cooperative Credit Society (PACS)' aims to examine the efficiency and effectiveness of managing short-term assets and liabilities in cooperative societies. Working capital management plays a crucial role in maintaining liquidity, ensuring profitability, and achieving financial sustainability. The research focuses on analyzing cash flow, receivables, payables, and inventory control to evaluate how PACS balances its financial obligations and supports rural development through credit delivery. The study identifies the determinants, challenges, and opportunities related to working capital management, highlighting the importance of financial discipline, loan recovery efficiency, and government support in sustaining cooperative credit institutions.