Optimization of the company's cash flow

The “Stocks” flow time:
Average Stock
=
3000
Daily Purchase 100
30
Flow time of the “Customers” position:
Customers
=
6250
Daily Sales 125
Flow time of the “Providers” position:
=
50
Suppliers 6000
Daily Purchase
=
100
=
60
Weighting is the amount of the corresponding position from the operating account for 1 F of Sales H.T
The Stocks position:
The Customers position:
Purchase
=
100
= 0.80
Sales H.T 125
Sales T.T.C
=
150
= 1.20
Sales H.T 125
The Suppliers Position:
Sales T.T.C
=
120
= 0.96
Sales H.T 125
The calculation table needs cash for working capital, expressed in days of turnover excluding taxes, will be as follows:
Table n°3: Working Capital’s needs in cash calculated in H.T.
POSTES
T.E P.O Value of needs in the Working
(days) (Coeff.) Capital
Assets Liabilities
Stocks 30 0.80 24
Costumers 50 1.20 60
Suppliers 60 0.96 57.6
Total 24 57.6
Final Balance 26.4
The balance, 26.4 days, represents the amount of the needs in working
capital expressed in number of days Sales H.T.
Page 31 of 124