Analysis of capital usage is of primary importance in the course of company evaluation concerning its financial credibility. In order to determine a demand for working capital, both external and internal conditions that influence the economic activity of an enterprise should be taken into consideration. Working capital constitutes the difference between the value of current assets and current liabilities. The following coefficients are applied in the course of working capital analysis; current financial liquidity, itensity of working capital usage and payment of liabilities. Evaluating the degree of satisfying a demand for working kapital includes; the ratio between working capital and average position of inventories and receivables, as well as the ratio between working capital and monthly sale income. What follows, a demand for working capital is established on the basis of two parametres, ie a demand for current assets minus current liabilites (to employees, deliverers, budget), A proper amount of working capital guarantees financial liquidity of a company.