TOPIC WORKING CAPITAL AND SOME SOLUTIONS TO INCREASING CAPITAL IN UTILIZATION AT PETROLIMEX ASPHALT COMMERCIAL LIMITED COMPANY FOREWORD In the market economy, capital plays an important part for enterprises. It has a significant meaning to identify its following steps in the process of producing. Therefore, enterprises want to exist for developing sustainably have to focus on capital management activities in utilization to gain optimum profitable target. Business capital is divided into 2 parts : Fixed capital and working capital. Enterprise management in increasing effectively. In fact, Petrrolimex Asphalt commercial limited company is a enterprise which is doing business in trading field have been making efforts in capital using and management, especially working capital occupied a large proportion in the total capital. Stem from appreciating of working capital in reality as well as to meet increasing demand effectively in every enterprise, for the past probrationary period, I`ve decided to chose this subject for my thesistation. “Working capital and some solutions to increasing capital in utilization at Petrolimex Asphalt commercial limited company” The graduation thesis`s content consists of 3 parts Chapter 1: Overview of producing activities in Petrolimex Asphalt limited company Chapter 2: The real state of working capital management and utilization in the company Chapter 3 : Some primary solutions to increasing effective capital in utilization and management