ABSTRACT
The research provides an appraisal of the role of working capital management on the performance of the organization. It analyses the concept of working capital and provides a detail appraisal of working capital management. In view of the fact, that a large portion of the management time is focused on the internal operations of the firm. Working capital management constitutes a significant factor to determining organizational effectiveness and efficiency. The research provides a case study appraisal of the Nigeria bottling company plc.