Apyvartinio kapitalo analizės metodikos
LTStraipsnio tikslas - pateikti apyvartinio kapitalo dvi analizės metodikas, naudojant skirtingus šio kapitalo skaičiavimo būdus. Naudojant pirmąją apyvartinio kapitalo analizės metodiką, nagrinėjami apyvartinio kapitalo dydžio, dinamikos, struktūros, manevringumo ir poreikio analizės klausimai. Remiantis antrąja metodika analizuojama apyvartinio kapitalo finansavimo sudėtis ir struktūra. Straipsnyje taip pat analizuojami veiksniai, darantys įtaką apyvartinio kapitalo pasikeitimui. [Iš leidinio]Reikšminiai žodžiai: Apyvartinis kapitalas; Dinamika; Struktūra; Veiksniai; Dynamics; Factors; Structure; Working capital.
ENThe article is devoted to the methodology of analysis of working capital. In the article we also examine some of the basic conceptual items related to Working capital. Working capital is one of the most important indicators of financial statement of the enterprise. Working capital policy involves the management of the current assets of the firm and acquisition of the appropriate financing for those assets. Working Capital could be calculated in two ways: 1) as difference between current assets and current liabilities 2) as difference between owner's equity plus long - term liabilities and long - term assets. Typical working capital decisions involve a determination of the appropriate levels of cash, accounts receivable, and inventory that the firm should maintain. On the financing side, must be determined whether to carry these assets through credit extension from the supplier, short term bank loans, or longer-term credit arrangement. On the data basis of real existing enterprise the analysis of working capital amount, dynamics, structure, flexibility were performed. Also was performed analysis of factors influenced on the deviation of working capital. [Text from author]
