Determining the need for the company's own funds is a matter of increasing the efficiency of the company as a whole. Working capital includes both inventories (raw materials, materials and finished products) and cash (VAT, accounts receivable, investments, funds in bank accounts). Lack of working capital leads to interruptions in the production process and financial instability, and excessive working capital leads to additional costs for their storage and maintenance.
It is necessary
- - paper;
- - calculator;
- - information about the features of production.
Instructions
Step 1
The working capital ratio is equal to the sum of the inventory standard, the work in progress standard, the finished product standard and the future period standard. Ntot = Npz + Nnp + Ngp + Nbr.
Step 2
The production stock rate is the average daily consumption of raw materials, materials, fuel (Pc, in rubles) and the stock rate (Tdn). Npz = Pc x Tdn.
Step 3
To find the average rate of working capital stock (Tdn), calculate the weighted average for each type of activity of the enterprise.
Step 4
The stock rate for a particular type of activity is equal to the sum of transport, current and safety stocks. Tdn = Ttr + Ttek + Tstr.
Step 5
Transport stock (Ttr) is equal to the duration of delivery of materials from the supplier, taking into account the time of paperwork. If there are multiple suppliers, calculate the weighted average.
Step 6
The current, or warehouse, stock (Ttek) is equal to the number of days between deliveries, divided by 2.
Step 7
Safety stock (Tstr), as a rule, is equal to ½ of the current stock.
Step 8
The amount of working capital for work in progress can be determined by multiplying the volume of the average daily output (B), the duration of the production cycle (TC) and the rate of increase in costs (Knz).
Step 9
The cost increase factor is equal to the ratio of the cost of work in progress (Cn) to the cost of finished goods (CK), and is calculated by the formula Cnz = (C + 0.5 (CK - Cn)) / CK.
Step 10
The volume of finished products (Нгп) in the warehouse depends on the average daily output (В) and the duration of storage of products in the warehouse (Тхр). That is, Hgp = B x Tr.
Step 11
The duration of storage of a batch of products in the warehouse (Tx) includes the time for forming the batch (Tfp) and the time required for paperwork (Tod).
