Working capital is short-term daily cash, labor, shopping, water, electricity, telephone, food and other expenses. The total investment of productive construction projects includes two parts: investment in fixed assets and investment in current assets including initial working capital. According to the regulations of state-owned commercial banks, the project owners of new projects or renovation projects must have 30% of their own liquidity, and the rest can apply for loans. In addition, the working capital is invested according to the production load, occupied for a long time, and bears interest all year round.
For example, in order to ensure the reliable source of liquidity required for the normal operation of newly-built local railway projects at the initial stage of production, this expense is included in accordance with the provisions of the former State Planning Commission. Mainly used to buy raw materials, fuel, power, pay employees' wages and other related expenses.
The cost of this project is calculated according to the following indicators:
60,000 yuan/main line kilometer of newly-built first-class local railway;
The newly-built secondary local railway is 45,000 yuan/main line kilometer.
Existing line reconstruction and expansion, second line construction and electrification reconstruction projects are not included in the working capital.
Question 2: What is paving fluidity and how to calculate it? The working capital of the foundation is retained after the construction of the project, which needs to be used for the project, just like earmarking, generally 30% of the working capital. .
Question 3: The total investment of the project includes all working capital. Why can't the liquidity of the foundation be counted? Because the liquidity of the foundation is a part of the liquidity itself, since the liquidity is included in the calculation of the total investment, there is no need to add the liquidity of the foundation, otherwise it is double counting.
Question 4: The total investment of the project is160,000, and the equipment investment is160,000. How to calculate the working capital of the Foundation (654.38+0600+654.38+0600) * 30% = 9.6 million?
Question 5: What exactly is working capital? Why do productive construction projects have liquidity and unproductive construction projects don't? Let me explain my understanding:
(1) In the feasibility study stage, except for the construction investment (construction projects, equipment, land and reserve funds, etc. ), the enterprise needs to reserve a part of the labor and materials required for production in the trial operation stage. This part of the cost is different from the working capital of normal production (that is, the production period), so it is only a part in theory, generally 30%.
(2) The working capital that lays the foundation is essentially reserved for the production in the trial operation stage, so non-productive construction projects, such as real estate developers building buildings, do not need trial operation or this part of the cost.
(3) I try to understand that the working capital of the foundation is only used for estimation. In practice, this part of the money may not be paid in one lump sum, otherwise it will have to be invested during the construction period; In addition, trial production can also be carried out during the construction period, which requires some working capital to operate.
Question 6: What is working capital? Bottom working capital
3. 16. 1 In order to ensure that the liquidity required for the normal operation of the newly-built railway project at the initial stage of production has a reliable source, this expense is included according to the provisions of the former State Planning Commission. Mainly used to buy raw materials, fuel, power, pay employees' wages and other related expenses.
3. 16.2 The cost of this project is calculated according to the following indicators:
Newly built single track: first-class railway, 80,000 yuan/main line kilometer;
Secondary railway, 60,000 yuan/main line kilometer.
Newly-built double track:1.20 thousand yuan/main line kilometer
If the initial traffic volume is small, the above indicators can be reduced as appropriate.
Existing line reconstruction and expansion, second line construction and electrification reconstruction projects are not included in the working capital.
Question 7: What's the difference between working capital and working capital? Which is bigger? Working capital for paving the foundation belongs to working capital, which is needed at the initial stage of the project and necessary for trial operation after the project is completed. Liquidity is greater than initial liquidity.
Question 8: Why does the total investment estimate include liquidity? 5. In the early stage of project construction, most of the funds need to be paid, which are used for project construction expenses, but failed to form fixed assets, such as feasibility study report, bidding, labor costs, etc. , should be working capital. Office expenses and personnel expenses in the process of project construction cannot directly form fixed assets, but they all serve the whole project and are also working capital. Therefore, the total investment should include construction investment and fixed assets, and this liquidity is different from the liquidity occupied in the course of operation.
Question 9: How to calculate the working capital for a self-financing project? Self-raised funds, raised and deposited in the bank, borrowed: bank deposits,
Loans: other payables (individuals), short-term loans (within one year of the bank) and long-term loans (over one year).
The above increases the liquidity, but also increases the liabilities.
Reflected in the cash flow statement "cash received from raised funds".
Question 10: Can liquidity be included in fixed assets? If so, which regulation or standard is it based on? Thank you! Laying liquidity refers to the liquidity needed to purchase raw materials, fuel, pay wages and other operating expenses during the trial operation stage after the completion of the project.
The cost of fixed assets refers to all reasonable and necessary expenses incurred before the construction of a fixed asset reaches a predetermined usable state.
Because the liquidity of the foundation occurs in the trial operation stage, that is, the expenses incurred before the fund supply reaches the predetermined usable state should be included in the cost of fixed assets.