摘要：In the development of technology and increasingly away specializes inenterprise and also the increasing number of companies that become big, thenthe capital of production factors has meant a more prominent again. As well asin business, increased business activity always facing complicated problems.One of the main problems faced by the manager or owner of the company is toprovide working capital needed to support the activities of the company.Working capital represents funds provided by the company for its operationalactivities. This study aims to analyze the working capital needs, and todetermine the factors that influence the occurrence of changes in workingcapital. Data used in this research is secondary data from the balance sheet andincome statement beginning in 2005-2007 are taken from UKM Curug Gentongengaged in handicrafts.. After doing the research concluded that the need forworking capital required is Rp. 50.821.539/day and its current assets turnover is8 times a year. Bibliography (1998-2005
