In this final thesis, working assets are explained as a part of company's business assets, which serve to smoothly conduct business activities and maintain liquidity and solvency. Within the work, it is more detailed described working assets, namely money, inventories and receivables and their use in the produciton process, where they are constantly circulating and converting into money. Working assets are divided into money, inventories and receivables and are used in the production process, in which they constantly circulate and convert into money. If the company wants to make a progress, it must effectively control and manage its working capital, in order to ensure business continuity and good financial results. The main objective of the management of working capital is to realize the widest range of business activities with the smallest investments, in order to achieve company solvency and maximize its profitability. Management of working capital is described in more detail on the example of Kraš d. d., a leading manufacturer and distributor of confectionery products. The specifics of the company and its business are explained in more detail on its basic data, while the analysis of operations and management of working capital is presented on specific financial data. The financial analysis identified and analyzed the underlying indicators of activity and indebtedness and liquidity and profitability of the company itself. With this analysis, it was found that Kraš d. d. maintains its liquidity and is able to finance its own resources.