أثر إدارة رأس المال العامل على ربحية المؤسسات الإقتصادية دراسة عينة من المؤسسات المدرجة في سوق عمان للأوراق المالية خلال الفترة (2011-2015)

Résumé: The objective of the study is to determine the affacte of working capital manegement on the profitability of companies listed on Amman stock exchange dring the years(2011-2015).it had used both the rate of return on money and the rate of return on asset metrics for profitability. To achieve the aims of the study, data were obtained from the annual financial reports published in the Amman Stock Exchange for a simple random sample of (53) of the study population whichconsists of (240) industrial corporations listed in Amman Stock Exchange(ASE) until the end of 2017. To test the hypotheses of the study,is used panel models,conducting differentiation tests the appropriate model was found to be random.after analyzing the model,it is found that there was a relationship between the average payment period, average collection period and the return on prhvatemoney.the results also revealed between average inventory period, financial leverage ratio,the ratio of total financial assetsand the return on prhvatemoney.and also there is a relationship between the average payment period, average inventory period and rate of return on assets.the results also revealed between average collection period ,financial leverage ratio,the ratio of total financial assets.

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