Calculation formula of operating assets

Calculation formula of operating assets: operating assets = (working capital+owner's equity) /2.

Working capital = current assets-current liabilities = (total assets-non-current assets)-(total assets-owner's equity-long-term liabilities) = (owner's equity+long-term liabilities)-non-current assets = long-term capital-long-term assets. In the practice of credit management, the most important and difficult thing is to determine the credit limit of each customer.

Changes in current assets and current liabilities will cause changes in working capital. If current liabilities remain unchanged, the increase of current assets means the increase of working capital; The decrease of current assets means the decrease of working capital. If current assets remain unchanged and current liabilities increase, it means that working capital decreases; A decrease in current liabilities means an increase in working capital.

In the practical application of the operating assets analysis model, we should pay attention to:

1. When designing the analysis model of operating assets, we mainly consider two issues: the liquidity of assets and the level of liabilities. Therefore, when determining the credit limit, we should pay special attention to the risk factors that affect asset liquidity and debt level.

2. Because different industries have completely different characteristics, the percentage level of operating assets should be adjusted according to the characteristics of different industries to adapt to different situations.

3. Each enterprise should adjust the percentage level of operating assets according to its own sales policy and its overall level of credit sales.