Format for working capital management

For Estimation of Working Capital. Three things are very important these are

(1) Production – Unit

(2) Price – Cost

(3) Period – Time lag

FORMAT

COST STRUCTURE

PARTICULER	AMT(P.U)
Raw material	XX
+wages	XX
+overheads	XX
=Cost of production	XX
+selling expenses	XX
+Administration expenses	XX
=Total cost	XX
+profit	XX
Selling price	XX

Statement showing estimation of working capital

Particular	Calculation	Amt	Amt
(a)Current assets
STOCK
Raw material	Production*rawmaterial price*period 12month/365days/52weeks	Xx
W.I.P	Production*W.I.P price*period 12month/365days/52weeks	XX
Finished goods	Production*COP price*period 12month/365days/52weeks	Xx
			XX
DEBTORS	Production*selling price*period 12month/365days/52weeks		Xx
CASH			XX
	GROSS WORKING CAPITAL (A)		XX
(B)Current liabilities
CREDITORS	Production*rawmaterial price*period 12month/365days/52weeks		XX
OUTSTANDING EXPENSES	Production*respective expenses price*period 12month/365days/52weeks		Xx
BANK OVERDRAFT			XX
	TOTAL CURRENT LIABILITIES		XX
	NET WORKING CAPITAL (A)-(B)		XX
	+ SAFTY MARGIN		XX
	WORKING CAPITAL		XX