流动资金估算表怎么做

流动资金估算表是企业财务管理中的重要工具，它有助于企业合理规划和安排资金，确保生产经营活动的顺利进行。那么，如何制作流动资金估算表呢？

首先，我们需要明确流动资金的概念。流动资金是指企业在生产经营过程中，用于购买原材料、支付工资、维持日常运营等方面的资金。

接下来，了解流动资金的估算方法。常见的方法有分项详细估算法和扩大指标估算法。

分项详细估算法中，流动资产的构成要素一般包括存货、库存现金、应收账款和预付帐款；流动负债的构成要素一般包括应付账款和预收账款。计算公式为：流动资金 = 流动资产 - 流动负债；流动资产 = 应收账款 + 预收账款 + 存货 + 现金；流动负债 = 应付账款 + 预收账款；流动资金本年增加额 = 本年流动资金 - 上年流动资金。

在分项估算占用资金额时，具体计算公式如下：

1. 现金需要量的估算。现金 = （年职工薪酬 + 年其他费用）/ 周转次数，年其他费用 = 制造费用 + 管理费用 + 销售费用 - （以上四项中所含的工资及福利费、折旧费、摊销费、修理费）。

2. 应收账款的估算。应收账款 = 年销售收入 / 应收帐款周转次数（不够准确）= 年经营成本 / 应收帐款周转次数。

3. 存货的估算。存货包括各种外购原材料、燃料、包装物、低值易耗品、在产品、外购商品、协作配件、自制半成品和产成品等。外购原材料、燃料 = 年外购原材料燃料费用 / 周转次数；在产品 = （年外购原材料燃料及动力费 + 年工资及福利费 + 年修理费 + 年其他制造费用）/ 周转次数；产成品 = 年经营成本 / 周转次数。

4. 应付（预收）账款的计算。应付账款 = 年外购原材料燃料动力和备品备件费用 / 周转次数。

同时，流动资金估算应注意以下问题：

1. 分项详细计算时，要分别确定现金、应收账款、存货和应付账款的最低周转天数，并考虑一定的保险系数分项来确定。

2. 流动资金的估算应根据不同的生产运营计划分年来进行。

3. 用详细估算法计算流动资金，需以经营成本及其中的某些科目为基数，因此，实际上流动资金估算应在经营成本估算之后进行。

4. 投入物和产出物使用不含增值税价格时，估算中应注意将销项税额和进项税额分别加到相应的收入和成本费用中。

5. 在分项估算的情况，不同生产负荷下的流动资金是按照相应负荷时的各项费用计算出来的，不能用 100%负荷下的流动资金乘以不同生产负荷的负荷百分数求得。

6. 流动资金属于长期性永久性流动资产，流动资金的筹措可通过长期负债和资本金的方式解决。流动资金一般要求在投产前一年开始筹措，为简化计算，可规定在投产的第一年开始按生产负荷安排流动资金需用量。

扩大指标估算法是根据现有同类企业的实际资料，求得各种流动资金率指标，亦可依据行业或部门给定的参考值或经验确定比率。将各类流动资金率乘以相对应的费用基数来估算流动资金。一般常用的基数有营业收入、经营成本、总成本费用和建设投资等。扩大指标估算法计算流动资金的公式为：年流动资金额 = 年费用基数×各类流动资金率。

总之，制作流动资金估算表需要综合考虑各种因素，选择合适的估算方法，并严格按照相关公式和注意事项进行计算和填写，以确保估算结果的准确性和可靠性。

How to Make a Working Capital Estimation Table

The working capital estimation table is an important tool in enterprise financial management. It helps enterprises to plan and arrange funds reasonably and ensure the smooth progress of production and operation activities. So, how to make a working capital estimation table?

Firstly, we need to clarify the concept of working capital. Working capital refers to the funds used by enterprises in the process of production and operation for purchasing raw materials, paying wages, maintaining daily operations, etc.

Next, understand the estimation methods of working capital. Common methods include the itemized detailed estimation method and the expanded index estimation method.

In the itemized detailed estimation method, the constituent elements of current assets generally include inventory, cash on hand, accounts receivable and prepaid accounts; the constituent elements of current liabilities generally include accounts payable and advance receipts. The calculation formula is: Working capital = Current assets - Current liabilities; Current assets = Accounts receivable + Advance receipts + Inventory + Cash; Current liabilities = Accounts payable + Advance receipts; The increase in working capital this year = Working capital this year - Working capital of the previous year.

When estimating the amount of funds occupied by each item, the specific calculation formulas are as follows:

1. Estimation of cash requirement. Cash = (Annual staff salaries + Annual other expenses) / Turnover times. Annual other expenses = Manufacturing expenses + Management expenses + Sales expenses - (Salaries and welfare expenses, depreciation expenses, amortization expenses, and repair expenses contained in the above four items).

2. Estimation of accounts receivable. Accounts receivable = Annual sales revenue / Accounts receivable turnover times (not accurate enough) = Annual operating costs / Accounts receivable turnover times.

3. Estimation of inventory. Inventory includes various purchased raw materials, fuels, packaging materials, low-value consumables, work in process, purchased goods, collaborative parts, semi-finished products and finished products, etc. Purchased raw materials and fuels = Annual purchased raw materials and fuel expenses / Turnover times; Work in process = (Annual purchased raw materials, fuel and power expenses + Annual salaries and welfare expenses + Annual repair expenses + Annual other manufacturing expenses) / Turnover times; Finished products = Annual operating costs / Turnover times.

4. Calculation of accounts payable (advance receipts). Accounts payable = Annual purchased raw materials, fuel power and spare parts expenses / Turnover times.

At the same time, the following issues should be noted in the estimation of working capital:

1. When calculating in detail by item, the minimum turnover days of cash, accounts receivable, inventory and accounts payable should be determined separately, and a certain insurance coefficient should be considered for determination by item.

2. The estimation of working capital should be carried out year by year according to different production and operation plans.

3. To calculate working capital using the detailed estimation method, it is necessary to take the operating costs and some of the items therein as the base. Therefore, in fact, the estimation of working capital should be carried out after the estimation of operating costs.

4. When the input and output materials use prices without value-added tax, it should be noted in the estimation that the output tax and input tax should be added to the corresponding income and cost expenses respectively.

5. In the case of itemized estimation, the working capital under different production loads is calculated based on the corresponding expenses at the corresponding load, and cannot be obtained by multiplying the working capital under 100% load by the load percentage of different production loads.

6. Working capital belongs to long-term and permanent current assets. The financing of working capital can be solved through long-term liabilities and capital. Working capital is generally required to be raised one year before commissioning. For simplified calculation, it can be stipulated that the working capital requirement should be arranged according to the production load in the first year of commissioning.

The expanded index estimation method is to obtain various working capital rate indicators based on the actual data of existing similar enterprises, and the rate can also be determined based on the reference values or experience given by the industry or department. Multiply various working capital rates by the corresponding expense base to estimate working capital. Commonly used bases include operating income, operating costs, total cost expenses and construction investment, etc. The formula for calculating working capital by the expanded index estimation method is: Annual working capital amount = Annual expense base × Various working capital rates.

In conclusion, making a working capital estimation table requires comprehensive consideration of various factors, selection of appropriate estimation methods, and strict calculation and filling in accordance with relevant formulas and precautions to ensure the accuracy and reliability of the estimation results.