摘要:Companies engaged in the industrial world, we need a huge capital thatcompanies can produce continuously. Apart from the sales then there must bebuying the company should certainly have an analysis that is used to minimizethe company's property. In this analysis can be seen how much the sources anduses of working capital so that companies can have a minimum limit requiredfor a fault can not be repeated in the future. PT. Gudang Garam Tbk. is one ofthe businesses engaged in the cigarette industry. In addition to regularproduction, the company tried to introduce new products. Therefore PT. GudangGaram Tbk. require an analysis that can be seen how much capital is needed andhow much capital increase for production.