-
8/11/2019 2_Overview of Working Capital Mgmt
1/14
:
A
2
A &
,
.
F /
/
( ).
I .
: A
-
8/11/2019 2_Overview of Working Capital Mgmt
2/14
3
( ).
:
( )
G , ,
, F
(D): ,
. ,
A
4
.
( C): ,
A : F &
D/ .
(I & )
-
8/11/2019 2_Overview of Working Capital Mgmt
3/14
5
6
-
8/11/2019 2_Overview of Working Capital Mgmt
4/14
7
C A.
C A;F C A.
C A
C .
I
.
C A
.
C (C > CA) , .
E ( + C) .
&
8
?
C A .
C /,
.
-
8/11/2019 2_Overview of Working Capital Mgmt
5/14
9
A B
10
G
C
I
C
C
=
+
I
C
C
I
C
F
G
C
= ++
C
G
C
D
= -
-
8/11/2019 2_Overview of Working Capital Mgmt
6/14
11
C
=
A
C :
A I ,
=
A I (. + C. )/2C=
/360
. 200/C= = 10
. 20/
12
(.I + C. I)/2IC =
C /360
(.FG + C. FG)/2FGC =
C G /360
(.. + C. )/2C =
C /360
(. + C. )/2D =
C /360
-
8/11/2019 2_Overview of Working Capital Mgmt
7/14
13
1 5,000
2 I / 500
3 C I / 9004 (1+23) 4,600
5 D 450
6 D 100
7 E 600
8 (4+5+6+7) 5,750
9 I I 185
10 C I I 325
11 (8+910) 5,610
12 I FG 320
13 C I FG 525
14 (11+1213) 5,405
15 , A & G E 300
16 (14+15) 5,70517 C 6,100
18 (A) 750
19 (A) 450
14
A ()
1 C 4,600
2 C 12.78
3 A I 700
4 () A3/A2 55
B ()
1 C 5,610
2 C 15.58
3 A I I 255
4 () B3/B2 16
()
1 C G 5,405
2 CG 15.01
3 A I FG 423
4 () 3/2 28
()
1 C 6,100
2 C 16.94
3 A 750
4 () 3/2 44
()
1 C 5,000
2 C 13.89
3 A 450
4 () 3/2 32
-
8/11/2019 2_Overview of Working Capital Mgmt
8/14
15
1 I C :
C 55
IC 16
FGC 28
2 C 44
3 144
4 : D 32
5 111
16
:
A I
I C &
I
C
:
H &
I F
.
-
8/11/2019 2_Overview of Working Capital Mgmt
9/14
17
A C , C A
C A .
C ,
FIED C
.
D & ,
C F C .
A
& AIABE EA C.
&
Overview of Working Capital Management 18
Fixed & Variable Working Capital (Contd.)
Aital
C
F C
A
F C
C
-
8/11/2019 2_Overview of Working Capital Mgmt
10/14
19
.
. H,
.
20
A
B ( /C
) C,
F & C A,
C F.
A
C A
A A
-
8/11/2019 2_Overview of Working Capital Mgmt
11/14
Overview of Working Capital Management 21
A
F C A
C A
.
Overview of Working Capital Management 22
,
F A +
F C A +
C A.
.
A
Long TermSources
A
AAmountofWorkingCapital
Time
Short TermSources
-
8/11/2019 2_Overview of Working Capital Mgmt
12/14
23
A A
,
.
F C A +
C A
.
Variable
Current Assets
Fixed AssetsA
Time
Short TermSources
Long TermSources
24
. A
F A 60.00 60.00 60.00
C A 40.00 40.00 40.00
E 40.00 40.00 40.00
D 48.00 30.00 0.00
D 12.00 30.00 60.00
EBI 20.00 20.00 20.00
I D @ 15% 7.20 4.50 0.00
I D @ 10% 1.20 3.00 6.00EB 11.60 12.50 14.00
@ 35% 4.06 4.38 4.90
A 7.54 8.13 9.10
A/E 18.9% 20.3% 22.8%
F/F 12% 30% 60%
H
,
H
-
8/11/2019 2_Overview of Working Capital Mgmt
13/14
25
1. & B:
(
F A),
G C,
F A.
( )
.
2. : ,
.
3. :A ,
, .
26
4. :
F , ,
.
D B , , ,
.
5. : C
.
C
; . .
6. : I ,
. ,
.
-
8/11/2019 2_Overview of Working Capital Mgmt
14/14
27
7. : A
. E , .
8. : C ,
,
. ,
.
9. A : I
, .
C.
