ABSTRACT
Poor financial management affect smooth business operation and also contribute to most business failure.Most companies operate amidst problem of poor working capital management which in turn affects maximization of profit and the reduction in losses over theyears. In most cases, decisions affecting components of working capital are taken based on subjective rather than objective(s) judgment. It is the light of the above that this study, examines the impact of working capital management in enhancing performance in NBC Plc, Kaduna.