The paper substantiates the role and importance of working capital for efficient and stable operation during an economic recession. The purpose of the study is to assess the impact the components of working capital components have on the financial and economic standing of a company an economic recession. The subject of the study is the theoretical and methodological aspects of working capital of the company. This article uses the methods of theoretical generalisation, descriptive statistics and empirical research. Empirically, this paper uses test samples: transport companies in Ukraine and those in Montenegro and those in Poland. A deterministic factor analysis and descriptive statistics were used to confirm the results. The study focused on: analysing the components of current assets of transport companies; assessing the impact of accounts receivable on the financial and economic performance of transport companies; and developing a mechanism for managing accounts receivable as a component of a company's working capital to ensure a positive synergistic effect on the company's financial and economic performance. Methodology of factor analysis of receivables for the sale of services is provided. The results of this study are of practical interest for executives and managers of transport companies in terms of managing accounts receivable, strengthening the company's competitive advantage, implementing a supply chain support strategy, and achieving the goals of the entire logistics system of the company. An additional value of the study may be the adaptation of the proposed methodological approach using a factor analysis of the impact the working capital elements have on the income of companies in other industries. © 2026, Economic Laboratory for Transition Research. All rights reserved.