摘要：ABSTRACT :Consolidated statement of changes in working capital or sources and uses ofworking capital were prepared to show the changes in capital during one periodand give reasons for the change in the capital by pointing out where the sourceand penggunaanyan. The analysis tools Descriptive analysis is to analyze theproblem by way of describing it through the use of tables. Based on thediscussion, the authors concluded in 2006 had a working capital increaseamounting to 60,313,109. source of working capital is obtained from the valueadded of MBK, the remaining results and the savings of members andpenguunaanya for additional inventory reserves and cooperatives. Workingcapital this year have been effective because its use does not exceed theresources available
