Essentials of Working Capital ManagementJames S. Sagner Ph. D.?(White Plains, NY) is Adjunct Professor at the University of Bridgeport. He is former Senior Managing Principal of Sagner Marks, a treasury management consulting firm with offices in White Plains NY. Prior to forming Sagner Marks in 1992, Mr. Sagner was with the Consulting Services Division of the First National Bank of Chicago (now Bank One).? He has managed over 250 large scale studies for companies and non profit