Hydrangea tourism, business suspension Total debt of about 5 million yen, Tokyo Shoko Research Survey
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Although he continued to operate while using asset disposal, cost reduction, and various subsidies, his cash flow reached the limit.
Hydrangea Tourism has stopped its business by January 1th.The total debt is about 6 million yen.According to Tokyo Shoko Research, 5 ... → Continue reading
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working capitalWhat is (Untenshikin)?managementIt is the funds required to do this.Revolving fundAlso called.
The calculation formula is as follows.
- Ordinary working capital (net working capital) = trade receivables (accounts receivable + notes receivable) + inventories-purchase obligations (accounts payable + notes payable)
Calculate with the balance on the B / S. Since B / S is the balance at one point, there is a method to calculate it by the average monthly sales because the balance increases or decreases arbitrarily or temporarily.
(XNUMX) Calculation of working capital requirement by the existing amount method
- Working capital requirement = trade receivables + inventories-purchase obligations
- Accounts receivable: Balance of bills receivable = Average monthly sales x Cost of sales rate x Bills collection rate x Bills receivable site
- Accounts receivable = average monthly sales x average accounts receivable site
- Inventories: Product balance = Average monthly sales x Cost of sales ratio x Product inventory period
- Purchase obligation: * Balance of bills payable = average monthly sales x cost of sales rate x bill payment rate x bill payment site
* Accounts payable balance = average monthly sales x cost of sales ratio x average accounts payable site
平均滞留期間（平均サイト） 25日締月末払 最長の滞留期間が26日、26日から翌月末前日までの24日間 最短の滞留期間が25日、25日から今月末前日までの5日間 24日間+5日間÷2=19.5日間
② Rotation period method
- Normal working capital requirement = average monthly sales x (trade receivable turnover period + inventory turnover period-purchase debt turnover period)
- Increased working capital requirement = increase in monthly sales x (receivable turnover period + inventory turnover period-purchase debt turnover period)
- Insufficient working capital required = average monthly sales x (extension of trade receivable turnover period + extension of inventory turnover period-extension of purchase debt turnover period)
Balance deviation (balance adjustment period) = (trade receivable turnover period + inventory turnover period-purchase debt turnover period)
- Accounts receivable + inventories <Purchase debt ... There are many destinations that do not require working capital such as cash business.Because in the cash business, purchases are made by accounts payable and sales are in cash.
- Accounts receivable + Inventories> Purchase obligations ... Not required if covered by liabilities other than equity capital and borrowings.
- When net working capital = current assets-current liabilities: current liabilities> current assets, it is called current ambassador.