Working capital funds are a collection of treatment, as well as production of current assets, defined in terms of money.These different components are involved in the process of reproduction: the first - in the sphere of circulation, the latter engaged in the production of goods.
composition and structure of working capital
Terms sales and production have requirements for continuous availability of stocks in the warehouses of material assets, which are consumed in the production as well as finished products.For the smooth running of the shops they need to be certain stocks of unfinished goods.In addition, each plant requires some money on the account.
current assets are assets that are in the process of activity transfer their value entirely to the final product, with once involved in the production process, losing or changing their natural form.
Current assets - this is the most moving part of the assets that each circuit passes through three stages: cash, production and trade.
composition and structure of working capital represented by the following elements: funds treatment and circulating productive assets.
the overwhelming majority of production of current assets are stocks of production (components, raw materials and semi-finished products, packaging materials, fuel, spare parts, household equipment).
With inventories composition and structure of the working capital assets includes funds held in the production, including work in progress, as well as costs and expenses in future periods.
In the category of "work in progress" includes objects of labor, is already on the production process, but do not pass the whole cycle of processing provided the technology.
only element immaterial working capital are the future costs required to create a reserve for the installation of new equipment, and others.
composition and structure of current assets: Funds treatment
This category includes funds of enterprises invested in the process of the sale of goods and necessary forService implementation.This group includes the finished products that are in stock in anticipation of the implementation, goods shipped, but not paid by the consumer (goods on credit, overdue payment).It also funds treatment include free money at the box office, as well as funds that are unfinished calculations (advance payments to suppliers (prepayment), payments of wages and others.) And the current account.
structure of the working capital funds
elements circulation and current assets have the same principle of movement, and are constantly in a continuous circuit.The ratio of individual components in the overall cost structure of the forms of current assets.This indicator between different elements (finished products, packaging materials, spare parts, fuel, raw materials), expressed as a percentage of the total.
By replenishing source and forming part of working capital divided into equity and debt.
first allocated by the founders in order to ensure the smooth operation of the company.The main sources of revenue are the financial-farm resources and profits of the enterprise.It equated
own funds do not include the assets belonging to the enterprise, but are under the terms of settlement in its turnover.This wage arrears, reserve funds to cover future payments, accruals for salaries and accounts payable.