This master’s paper researches a problem of an effective usage of the working capital because this issue is relevant to the various Lithuanian companies. Correct control of circulating capital, optimal storing of reserves at the enterprise��s warehouse, constant observation of ready money circulation, analysis of debtor’s and creditor’s operations are one of the main factors of successful activity of the enterprise. This paper seeks substantiation of the importance of circulating capital control at a business enterprise. It presents the survey of connection between circulating capital and estimation indices of the enterprise’s activity and introduces various forms of capital the control of which directly influences the effective capital regulation. When analysing the ways of control improvement of all component parts of circulating capital ( reserves, receivable amounts, payable, amounts, ready money), the main mistakes and problems of circulating capital control are being named.