Affiliation
a FSBEI HVE «Kemerovo Institute of Food Science and Technology»
b Kemerovo Institute of Food Science and Technology
c FSBEI HVE «Kemerovo State Agricultural Institute»
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Abstract
The method of calculating working capital demands and the existing procedure for determining standards for the enterprise's circulating assets, including the finished product, is considered The main problems of the own working capital formation and planning shortcomings caused by the enterprises' current economic position and economic turnover features are defined. Various approaches to the definition of coping strategies of the specified working capital are disclosed, the identification of the need for the latter being an important part of managing this kind of property. Special features of the working capital normalization at agricultural enterprises are given. The fact that the working capital demand is influenced by many factors, such as the company's spatial position and its industry specialization, is emphasized. The net working capital calculations are given in two ways, the turn-round measures are considered as key indicators affecting the working capital demand of the enterprise. According to the above methods, the calculation of working capital demand, exemplified by the Kemerovo region «Sukhovsky State Farm» JSCo, is reported.
Keywords
Working capital,
demand,
specified current assets,
constant capital,
cyclical working capital needs,
cash management acyclic need
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