營運資金量＝上年度銷售收入×(1－上年度銷售利潤率)×(1＋預(yù)計銷售收入年增長率)/營運資金周轉(zhuǎn)次數(shù)
其中：營運資金周轉(zhuǎn)次數(shù)＝360/(存貨周轉(zhuǎn)天數(shù)+應(yīng)收賬款周轉(zhuǎn)天數(shù)－應(yīng)付賬款周轉(zhuǎn)天數(shù)＋預(yù)付賬款周轉(zhuǎn)天數(shù)－預(yù)收賬款周轉(zhuǎn)天數(shù))
周轉(zhuǎn)天數(shù)=360/周轉(zhuǎn)次數(shù)
應(yīng)收賬款周轉(zhuǎn)次數(shù)＝銷售收入/平均應(yīng)收賬款余額
預(yù)收賬款周轉(zhuǎn)次數(shù)＝銷售收入/平均預(yù)收賬款余額
存貨周轉(zhuǎn)次數(shù)＝銷售成本/平均存貨余額
預(yù)付賬款周轉(zhuǎn)次數(shù)＝銷售成本/平均預(yù)付賬款余額
應(yīng)付賬款周轉(zhuǎn)次數(shù)＝銷售成本/平均應(yīng)付賬款余額
營運資金需求量=營運資金量-自有資金
