摘要：CV. SARI AGUNG JAYA UTAMA is one of the small food industrycompanies, realizing the importance of analyzing the reports and use of sourcesand summarize the companys working capital expenditure and investmentactivity (investment) as a basis for planning and decision making for allstakeholders. Objective is to determine the source of analysis and use ofworking capital in the company CV.AGUNG 2006 SARI JAYA UTAMA 2007.The research approach using interview techniques and take the data directly tothe CV. SARI AGUNG JAYA UTAMA. The method used is MethodConsolidated Sources and Uses of Working Capital. The result concluded thatthe amount of working capital CV. SARI AGUNG JAYA UTAMA increased byUSD. 38,131,000.00 thus become Rp. 144,728,000.00 and retained earningsincreased by limiting the number of retained earnings in the year 2007amounting to Rp. REFERENCES 326,214,000.00 (1992-2006).
