The working capital is the current assets financed by long-term. This item, also called working capital, working capital or revolving fund that determines the financial capacity of the company to operate in the long term. It can be calculated by subtracting basic form long resources (own and others) the value of fixed assets, or by the difference between current assets and current liabilities. His overall value must be positive.
But there are other calculation methods that provide more information about their formation and composition. This is the analytical method of aggregating the needs of average investments funds for storage, manufacture, sales, billing and finance treasury least half of suppliers; useful to know the minimum amount of working capital necessary for the proper functioning of the company and proper management of it acting on its components. The details of implementation can be seen in the following Excel application:
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