UGOH-ABU, REGINA PEACE2023-12-102023-12-102019-01-27Saddour, K.(2006), “The determinants and the value of cash holdings: evidence form French firms”, University Paris Dauphine, Retrieved from: http://www.cereg.dauphine.fr/cahiers_rech/cereg200606.pdf Singh, P., (2008), "Inventory and Working Capital Management: An Empirical Analysis," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol.0(2), Pp. 53-73 Six sigma, (2012), “What is six sigma”, Retrieved from: http://www.isixsigma.com/new-to-six-sigma/getting-started/what-six-sigma/ Smith, K. (1980), “Profitability versus Liquidity Tradeoffs in Working Capital Management, in readings on the Management of Working Capital”. New York: St. Paul, West Publishing Company. Shin H.H. and Seonen L. (1998). “Efficiency of Working Capital Management and Corporate Profitability”, Journal of Financial Practice and Education, Vol. 8, No. 2, pp. 37-45. Swaminathan, A. M., (2001), “Structural reforms and inventory management: Evidence from Indian industries”, International Journal of Production economics 71, Pp. 67-78 Turner Hopkins (2009), “Debtor Management for Small to Medium Sized Business”, Business and Commercial Law, Uremadu S.O. (2012). Introduction to Finance, Benin: Mindex Publishing Company Limited. 26. Uremadu S.O. (2001). Financial Management: Enugu: Precision Publishers Limited. 27.https://keffi.nsuk.edu.ng/handle/20.500.14448/1438The main objective of this study is to assess the impact of working capital management on the financial performance of manufacturing firms in Nigeria. Relevant literature on the topic were reviewed, looking at the importance of working capitals management as it affect the firm operation. The study adopted ex-post-facto research design involving trend analyses. The finding shows that, there is positive relationship between working capital management and firms performance. The study concluded that working capital is the lifeblood of a firm and its proper management will increase the level of firm performance. Finally the study recommended that, firms should hasten up collection of cash firm credit sales, this can assist the firm in achieving it main aim of profit making.enThesis