The purpose of this book is to study the impact of the working capital management in corporate profit. Moreover, to study whether this impact is distinct for companies that use working capital intensively when compared with companies that use fixed capital intensively in their business environment. The authors selected 33 companies from the industrial sector in Brazil in two distinct groups. The first group is formed of companies from the cyclical consumer goods industry with current asset greater than 50% of their total asset. The other one is non-cyclical goods industry, with companies...