Working capital is called the set of circulation funds and production circulating assets, which are in constant motion. In this case, circulating assets are designed to serve not only the sphere of production, but also the sphere of circulation. At the same time, circulating production assets are objects of labor, and circulation funds are designed to serve the entire process of selling products.
Instructions
Step 1
Own working capital is part of the working capital formed from its own sources. At the same time, working capital is intended to finance the current activities of the enterprise. In the absence or lack of its own working capital, the company turns to borrowed sources. Therefore, in order to calculate the working capital, you first need to find the amount of your own working capital.
Step 2
In turn, the amount of own working capital can be calculated as the difference between the sum of the sources of all own funds and the value of non-current assets.
Step 3
The ratio of the provision of own funds determines the share of the organization's current assets, financed as a result of the company's own funds. According to the formula, to find this coefficient, you need to divide your own working capital by working capital.
Step 4
Rationing of working capital is the basis for the rational use of the company's economic assets. It consists in the development of certain reasonable rates of their expenditure, necessary in order to create constant minimum stocks for the smooth operation of the enterprise. At the same time, according to the degree of planning, all working capital can be divided into standardized (in production inventories) and non-standardized (cash, commissioned work, etc. goods shipped, all types of receivables).
Step 5
There is a direct account method, which consists in the fact that the amount of working capital is calculated for each specific type of inventory. After that, they are added, and as a result, the standard is determined for each individual element of the normalized working capital.
Step 6
Thus, working capital consists of the sum of its own working capital and borrowed funds of the company.
