Dr. Jaspal Gidwani,Prof. Kishor Wagh 02 3(S) ICEMSS The working capital management also includes accounts receivable and accounts payable management which are significant elements of financial performance in firms The current research tries to contrast and compare the accounts receivable and accounts payable management in the selected companies in the metal and mining industry The research is founded on the secondary data gathered as annual reports and financial statements of the chosen companies within a given time frame Efficiency of receivable and payable management is measured using various financial indicators that include receivables turnover ratio payables turnover ratio and liquidity ratios The paper also focuses on how these elements are related to the profitability and liquidity position of the companies The comparison analysis enables the process of finding the difference between credit policy payment policy as well as working capital efficiency of the sampled firms The study results can be helpful to financial managers to enhance trade credit management and a balance between liquidity and profitability management in the metal and mining business Copyright (c) Journal of Science Engineering Technology and Management Science. All rights reserved 2026