开始new business很难,这对entrepreneursto regularly evaluate the financial health of their company, especially during its first few years. One way to do this is by looking at working capital.

营运资金和营运资本比率提供了一种评估企业是否可以偿还其短期债务的方法。

但是,公式和比率可能是压倒性的。因此,让我们解开营运资金的含义,并探索它的用途。

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Working Capital

营运资金是企业查看他们是否有能力还清其当前负债的一种方式。什么是流动负债?好吧,这是必须在一年内支付的企业债务。常见示例包括:

  • Accounts payable
  • Short-term loans
  • Sales taxes payable
  • Income taxes payable
  • 应付工资税
  • Interest payable
  • 预提费用

These debts are paid using current assets which are usually cash or assets that turn into cash within one year. Current assets include:

  • 现金
  • Accounts receivable
  • Inventory
  • 预付的费用
  • 可以轻松清算的投资或现金等价物(即财政债券,公开交易股票,共同基金等)

The amount of working capital a business has indicates business liquidity. And how liquid you are demonstrates your ability to convert assets into cash to pay liabilities and debts.

Defining these terms gives us a clearer picture of working capital and how to use it. So, what is it, exactly?

Working Capital Definition

营运资本是船尾剩下的金额er current liabilities are subtracted from current assets. It’s used to determine if a business has enough assets to pay debts due in one year.

营运资金公式用于计算可用的款项来支付这些短期债务。

如果流动资产过多,则可以在日常运营上花费额外的资源。bob体育苹果系统下载安装这是业务的一个很好的信号,可能表明使用您的资源方面有些灵活性。bob体育苹果系统下载安装

Net Working Capital

Net working capital and working capital can be used interchangeably. The formula for net working capital is:

Net Working Capital = Current Assets - Current Liabilities

The net working capital formula is used to determine a business’ ability to pay its’ short-term financial obligations. Positive net working capital indicates there are enough current assets to cover current liabilities when they’re due.

假设一家小型企业拥有50,​​000美元的流动资产和20,000美元的流动负债。它的净营运资金为30,000美元。一旦计算了净营运资金,企业主就可以更深入地研究资产和负债,以确定是否需要进行任何操作调整或改进。

运营营运资金

运营营运资金是营运资金的变化。主要差异是运营营运资金的计算方式不同,并且使用了较少的流动资产。它是使用以下公式计算的:

运营营运资金= Current Assets (Accounts Receivable + Inventory Value) - Current Liabilities (Accounts Payable)

Rather than looking at all current assets, operating working capital looks specifically at accounts receivable and inventory value. This calculation provides a current snapshot of performance and financial health.

营运资本比率

营运资本比率(或流动比率)用于计算企业以当前负债支付其流动资产的能力。这也是整体运营健康的重要方法。

Below are ranges used to evaluate a working capital ratio:

  • < 1.0:表现出潜在流动性问题的负营运资金
  • 1.2和2.0:良好的营运资本比率
  • > 2.0:可能表明可用于产生更多收入的超额资产的营运资金

When using the working capital ratio, there are some important factors to keep in mind. Inventory is a current asset that can be difficult to liquidate in the short term. The ratio might be misleading if the business’ current assets are primarily inventory.

If a business is drawing funds from aline of credit, the ratio might appear lower than expected. Why? When a business uses a line of credit, it’s common for cash balances to be low. Funds are typically replenished when it’s time to pay for liabilities.

在这种情况下,营运资金比率可能反映了负营运资金。不要惊慌。有了信用额度,您的业务不太可能很难支付负债。

Managing working capital is important for building and maintaining positive relationships with suppliers and lenders. It provides an overview of your business’ financial health, and it’s an excellent indicator of when adjustments in resources and operations should be made.

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最初发布于2018年8月29日7:30:00 AM,2019年4月29日更新

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