This study examined the relationship between working capital management and performance of listed companies Stock Exchange in Tehran a total of 40 companies from the cement industry for the period 2007 to 2010 of which only 25 were selected for this study had the condition in order to achieve the objectives of the study, correlation and regression analysis is used. The results show a negative relationship between the variables of working capital management and the companys performance there and the only variable cash conversion cycle did not show a significant relationship. There is often a negative correlation between the variables studied. The results showed that if the debt collection, debt payment period, the turnover of inventory and net trade cycle to reduce the profitability of companies will increase.
Operating net income, the collection of receivables, inventory turnover period, the payment of the debt.