Working Capital Pt. 1
Understanding basic concepts and how they may affect your business is a key factor to any start-up or maintaining a current company. Working capital is one of the basic concepts that owners should know and be able to calculate. Working capital at its core is defined as, “the amount of a company’s current assets minus the amount of its current liabilities,” or more simply, “a company’s available capital for daily operations at any given point in time.”
The calculation for working capital is current assets minus current liabilities. Current assets come down to two accounts which are accounts receivable and inventory, current liabilities are accounts payable. Another consideration is when determining working capital is to consider the current portion of debt which is payable within 12 months. This is a crucial consideration because debts are typically short-term claims secured against long-term assets. The takeaway is having money tied up in long-term assets can hinder your working capital and it make it harder to gain lenders or investors support.
In general, positive working capital is viewed as a good thing by investors and lenders, who may be the groups offering money to expand or continue operations. However, it’s worth noting some types of businesses operate with a negative working capital, such as inventory based businesses.
All in all, working capital is an important aspect used to determine a company’s viability and efficiency. If you have questions about a prospective business purchase or your business’s long-term outlook, contact us at the Center for Financial, Legal & Tax, Inc.
Mji mkuu wa kazi Pt. Kuelewa dhana za msingi na jinsi zinavyoweza kuathiri biashara yako ni jambo muhimu kwa kuanzisha au kudumisha kampuni ya sasa. Mfuko wa mtaji wa kazi ni moja ya dhana za msingi ambazo wamiliki wanapaswa kujua na kuweza kuhesabu. "Kampuni ya ""mfuko wa mtaji"" ni ""kiasi cha kampuni ya sasa mali minus kiasi cha dhima yake ya sasa"" au, kwa ufupi zaidi, ""kiasi cha kampuni ya sasa kwa ajili ya shughuli za kila siku katika wakati wowote.""" Mali ya sasa inakuja chini ya akaunti mbili ambazo ni akaunti za kupokea na hesabu, madeni ya sasa ni akaunti za kulipa. Kwa mfano, wakati wa kuamua mtaji wa kazi, ni muhimu kuzingatia sehemu ya sasa ya deni ambayo inapaswa kulipwa ndani ya miezi 12. Hii ni kuzingatia muhimu kwa sababu madeni ni kawaida madai ya muda mfupi salama dhidi ya mali ya muda mrefu. Kuchukua pesa zilizounganishwa katika mali ya muda mrefu inaweza kuzuia mtaji wako wa kazi na kufanya iwe vigumu kupata msaada wa wakopeshaji au wawekezaji. Kwa ujumla, mtaji wa kazi chanya ni kutazamwa kama kitu kizuri na wawekezaji na wakopeshaji, ambao wanaweza kuwa makundi kutoa fedha kupanua au kuendelea shughuli. Hata hivyo, ni muhimu kutambua baadhi ya aina ya biashara kufanya kazi na hasi mtaji wa kazi, kama vile biashara hisa msingi. Kwa ujumla, mtaji wa kazi ni kipengele muhimu kutumika kuamua kampuni ya ufanisi na ufanisi. Kama una maswali kuhusu biashara yako ya muda mrefu, wasiliana na sisi katika Kituo cha Fedha, Sheria na Kodi.