Moderate

A firm maintains a high level of cash and inventory to reduce the risk of interruptions in production and payments. Compared with an aggressive policy, this approach is generally:

Correct answer: B. More conservative and more liquid

  • A. More conservative and less liquid
  • B. More conservative and more liquid
  • C. More aggressive and less liquid
  • D. More aggressive and more profitable by definition

Explanation

A conservative working capital policy holds relatively more current assets, improving liquidity and reducing operating risk. Its usual trade-off is a lower return because funds remain invested in less profitable liquid assets.

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About Business Finance

Business finance explains how organisations plan, obtain and use money while balancing risk, return and liquidity. Topics include financial statements, time value of money, budgeting, working capital, capital structure, sources of finance, investment appraisal and cost of capital. Capital budgeting evaluates long-term projects, whereas working capital manages day-to-day operations.

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