Capital management refers to the area offinancial management that deals withcapital assets, which are assets that have value as a function of economic production, or otherwise are of utility to other economicassets. Capital management can broadly be divided into two classes:

• Working capital management regards the management of assets that are of capital value to the firm or business entity itself.
• Investment management on the other hand concerns assets that are alternative sources of revenue and normally exist outside of the main revenue model(s) ofcorporate structures.^[1]

The discipline exists because assets that are ofcapital value to business entities or otherlegal persons require management to aim to achieve optimal, adequate or otherwise sufficient capital performance of the assets at hand. Underperforming capital assets pose a liability to the finances and continued existence of any legal entity, regardless of whether it is positioned in thepublic sector or in theprivate sector.^[2]

• Wilson, Thomas C. (2015).Value and Capital Management: A Handbook for the Finance and Risk Functions of Financial Institutions (1 ed.). Wiley.ISBN 978-1118774632.

• Capital management
• Financial accounting
• Management accounting

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