Working capital cycle in a manufacturing business, Financial Econometrics

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Working capital cycle in a manufacturing business

Average time raw materials are in stock

 

+

 

Time taken to produce goods

 

+

 

Time taken by customers to pay for goods

Period of credit taken from suppliers

 

=

 

Working capital cycle (in days)

(Raw materials / purchases)x 365 days

 

+

 

(WIP & finished goods / cost of sales)x 365 days

+

 

(Trade receivables / credit sales)x 365 days

-(Trade payables / purchases)x 365 days

 

=

 

Working capital cycle (in days)

 Please  note  that  for  "trade  payable  days" calculation,  if  information  about  credit purchases isn't known then cost of sales is used instead.

The shorter the cycle, thebetter it is for the company as it means:

Inventories are moving though the organisation rapidly.

Trade receivables are being collected quickly.

The organisation is taking the maximum credit possible from suppliers.

The shorter the cycle, the lower the company's reliance on external supplies of finance such as bank overdrafts which is costly.

Excessive  working  capital  means  too  much  money  is  invested  in inventories  and  trade receivables. This signifies lost interest or excessive interest paid and lost opportunities (funds could be invested elsewhere and earn a higher return).

The longer the working capital cycle, the more capital is required to finance it.

Exam questions generally ask how working capital can be managed effectively. To answer the question  you  need  to  discuss  overall  working  capital  levels,  and  then  individual components such as stock, debtors and creditors.


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