Education Working Capital Cost Management

Abstract

Working capital cost management is one of the important elements in supporting the smooth operational activities of educational institutions. Well-planned working capital will ensure the availability of sufficient funds to finance short-term needs, such as paying salaries of educators, purchasing educational equipment, maintaining facilities, and financing learning activities. The problem often faced by educational institutions is the imbalance between income and expenditure, which can disrupt the financial stability of the institution. Therefore, a cost management strategy is needed that includes budget planning, cash flow monitoring, and periodic evaluation of the use of working capital funds. Proper management allows educational institutions to maintain liquidity, efficiency, and continuity of educational services to students. This study confirms that professional working capital cost management not only strengthens the financial position of the institution but also improves the quality of education delivery as a whole.