Normalized working capital for their individual types and determines the total amount of the need for them by the enterprise.
In the financial terms of the enterprise, an increase or reduction in the standard of own working capital may be provided in cases where the newly established standard at the end of the year, due to a number of circumstances, should be changed. For example, the calculated standard for the factory at the beginning
the planned year is 175.1 thousand. rub., and was set in the amount of 151.4 thousand. rub., Consequently, the plant must provide financially on the planned year increase in the amount of 23.7 thousand. rub. (175.1 151.4).
Sources of the coverage of its own working capital are the profit of the enterprise, the growth of sustainable liabilities 1 and financing from the budget. The main of these sources should be the profit of the enterprise.
The standard of stable liabilities consists of minimal wage arrears, social insurance deductions and a reserve of care. The size of the minimum debt of the company for wages is determined based on the established deadlines for the issuance of wages and amounts to about seven days. For example, the annual wage fund for the plant is 154.0 thousand. rub., Then the amount of the permanent debt of the enterprise for wages will be approximately 3,000 rubles. (154000.0: 360-7).
By multiplying the amount of minimum wage arrears by the established percentage of insurance premiums, the minimum debt of the enterprise for social insurance contributions is determined. For example, the minimum debt of the company for wages is
In addition to its own working capital, an industrial enterprise can receive state bank loans for certain needs that are not covered by its own working capital standards.