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Apyvartinis kapitalas \u2013 tai \u012fmon\u0117s l\u0117\u0161os, kurias galite naudoti kasdien\u0117ms operacijoms atlikti. Be apyvartinio kapitalo J\u016bs apskritai negal\u0117tum\u0117te vykdyti jokios veiklos, tod\u0117l tai yra vienas i\u0161 svarbiausi\u0173 verslo rodikli\u0173. \u012emon\u0117s apyvartinis kapitalas visada svarbus investuotojams, nes jis, kartu su likvidumo rodikliu, parodo \u012fmon\u0117s paj\u0117gum\u0105 (likvidumo rodiklis parodo, kaip greitai trumpalaikis turtas gali b\u016bti paver\u010diamas grynaisiais pinigais). Apyvartiniam kapitalui apskai\u010diuoti naudojama paprasta formul\u0117:<\/p>\n
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Trumpalaik\u012f turt\u0105 sudaro grynieji pinigai, per vienerius metus gautinos sumos, atsargos ir kitas trumpalaikis turtas. Trumpalaikius \u012fsipareigojimus sudaro per vienerius metus mok\u0117tinos sumos, gauti i\u0161ankstiniai apmok\u0117jimai, atid\u0117jimai, su darbo santykiais bei pelno mokes\u010diu susij\u0119 trumpalaikiai \u012fsipareigojimai.<\/p>\n
Taigi i\u0161 trumpalaikio turto atimant trumpalaikius \u012fsipareigojimus tikimasi gauti teigiam\u0105 sum\u0105 \u2013 tai parodyt\u0173, jog J\u016bs\u0173 verslas yra paj\u0117gus apmok\u0117ti visas trumpalaikes skolas. Apyvartinio kapitalo dydis labai svarbus investuotojams, nes jis parodo verslo finansin\u0119 b\u016bkl\u0119 bei i\u0161tekli\u0173 valdymo efektyvum\u0105.<\/p>\n
Kitas b\u016bdas \u012fvertinti \u012fmon\u0117s apyvartin\u012f kapital\u0105 yra apyvartumo rodiklio apskai\u010diavimas. Apyvartumas apskai\u010diuojamas trumpalaik\u012f turt\u0105 dalinant i\u0161 trumpalaiki\u0173 \u012fsipareigojim\u0173:<\/p>\n
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Jei rodiklis yra ma\u017eesnis nei 1,0, vadinasi \u012fsipareigojimai yra didesni u\u017e turim\u0105 trumpalaik\u012f turt\u0105 ir apyvartinis kapitalas yra neigiamas. Ta\u010diau \u0161is rodiklis neturi b\u016bti ir labai didelis. Priklausomai nuo \u016bkio \u0161akos, jis tur\u0117t\u0173 svyruoti nuo 1,2 iki 2,0. Jei jis didesnis, tai rodo, jog finansiniai i\u0161tekliai n\u0117ra naudojami efektyviai, l\u0117\u0161os n\u0117ra tinkamai paskirstomos investicijoms.<\/p>\n
Pamin\u0117ti rodikliai svarb\u016bs investuotojams, vertinantiems J\u016bs\u0173 versl\u0105, ta\u010diau vien \u0161i\u0173 rodikli\u0173 skai\u010diavimas neleid\u017eia i\u0161analizuoti, koks yra j\u016bs\u0173 verslo apyvartinio kapitalo poreikis. Norint su\u017einoti, kokia apyvartinio kapitalo suma yra reikalinga \u012fmonei, geriausia analizuoti veiklos ciklus. Veiklos ciklai apibr\u0117\u017eiami dien\u0173 skai\u010diumi, per kurias \u012fmon\u0117 gauna apmok\u0117jim\u0105 u\u017e parduot\u0105 produkcij\u0105 ir per kurias turi apmok\u0117ti savo einam\u0105sias s\u0105skaitas (\u017ealiav\u0173, darbo u\u017emokes\u010dio, patalp\u0173 nuomos ir pan.).<\/p>\n
Priklausomai nuo verslo \u0161akos veiklos cikl\u0173 trukm\u0117 gali b\u016bti labai skirtinga. Pvz. nedidel\u0117 baldus gaminanti \u012fmon\u0117, tiekianti produkcij\u0105 prekybos tinklams, atsiskaitymo u\u017e parduotus produktus gali sulaukti tik po dviej\u0173 \u2013 trij\u0173 m\u0117nesi\u0173. Tuo tarpu \u017ealiavas naujiems u\u017esakymams, darbo u\u017emokest\u012f bei kitas veiklos i\u0161laidas ji turi apmok\u0117ti kiekvien\u0105 m\u0117nes\u012f. Tokiu b\u016bdu susidaro situacija, kai apyvartinio kapitalo poreikis yra didesnis nei gaunamos sumos ir jo finansavimui reikalingos l\u0117\u0161os arba i\u0161 sukaupto pelno, arba i\u0161 i\u0161or\u0117s \u0161altini\u0173.<\/p>\n
Apyvartinio kapitalo poreikis trumpu laikotarpiu labai padid\u0117ja \u012fmon\u0117ms, kuri\u0173 veiklai b\u016bdingas sezoni\u0161kumas. Reguliariai gaunamos pajamos da\u017enai negali padengti l\u0117\u0161\u0173 poreikio, kuris atsiranda pavyzd\u017eiui prie\u0161\u0161ventiniu laikotarpiu prekybininkams ar kal\u0117dini\u0173 preki\u0173 gamintojams. Jei \u012fmon\u0117 yra neseniai \u012fkurta ir dar neturi pakankamai sukaupt\u0173 l\u0117\u0161\u0173, apyvartinio kapitalo poreikiui patenkinti gali pasinaudoti \u0161iais finansavimo \u0161altiniais:<\/p>\n
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Veikl\u0105 pradedan\u010dios \u012fmon\u0117ms, kurios dar neturi sukaupto pelno, apyvartinio kapitalo finansavimui gali pasinaudoti nuosavu kapitalu. Tai gali b\u016bti tiek savininko l\u0117\u0161os, tiek pagalba i\u0161 nauj\u0173 investuotoj\u0173 ar \u0161eimos nari\u0173.<\/p>\n
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Jei turite stiprius ry\u0161ius su savo tiek\u0117jais ir anks\u010diau u\u017e prekes visada atsiskaitydavote nev\u0117luodami, galite tik\u0117tis, jog tiek\u0117jai suteiks Jums prekybos kredit\u0105. Pvz. jei iki \u0161iol u\u017e prekes apmok\u0117davote per 30 dien\u0173, o J\u016bs\u0173 klientai Jums apmoka per 60 dien\u0173, gav\u0119 didesn\u012f u\u017esakym\u0105 galite kreiptis \u012f tiek\u0117jus, pra\u0161ydami prailginti Jums apmok\u0117jimo u\u017e prekes termin\u0105 taip pat iki 60 dien\u0173. Didel\u0117 tikimyb\u0117, jog J\u016bs\u0173 tiek\u0117jai sutiks tai padaryti nenor\u0117dami prarasti patikimo kliento.<\/p>\n
Faktoringas arba s\u0105skait\u0173 finansavimas. Faktoringas arba s\u0105skait\u0173 finansavimas \u2013 tai dar vienas apyvartinio kapitalo finansavimo b\u016bdas. Jei gavote didel\u012f u\u017esakym\u0105, ta\u010diau Jums tr\u016bksta apyvartinio kapitalo, galite perduoti klientui i\u0161ra\u0161yt\u0105 s\u0105skait\u0105 fakt\u016br\u0105 faktoringo kompanijai arba finansiniam tarpininkui ir gauti atitinkam\u0105 finansavim\u0105 greitai ir be dideli\u0173 papildom\u0173 i\u0161laid\u0173.<\/p>\n
Kredito linija. Kredito linijos naujam verslui bankai da\u017eniausiai nesuteikia, ta\u010diau jei J\u016bs\u0173 \u012fmon\u0117 turi pakankamai kapitalo kur\u012f galite panaudoti kaip u\u017estat\u0105, tikimyb\u0117 gauti tok\u012f finansavim\u0105 i\u0161 banko yra labai didel\u0117. Kredito linija leid\u017eia Jums gauti tiek papildom\u0173 l\u0117\u0161\u0173 kiek Jums reikia ir tada, kada reikia, ta\u010diau tai n\u0117ra pigus apyvartinio kapitalo finansavimo b\u016bdas.<\/p>\n
Trumpalaik\u0117 paskola. Jei neturite galimyb\u0117s pasinaudoti kredito linijos finansavimu, bankas gali Jums suteikti trumpalaik\u0119 paskol\u0105 laikinam apyvartinio kapitalo poreikiui finansuoti. Jei tur\u0117site gerus ry\u0161ius su banku, jis tikrai suteiks paskol\u0105 sezoniniam \u017ealiav\u0173 \u012fsigijimui ar gautin\u0173 sum\u0173 finansavimui.<\/p>\n
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Apyvartinis kapitalas \u2013 tai \u012fmon\u0117s l\u0117\u0161os, kurias galite naudoti kasdien\u0117ms operacijoms atlikti. Be apyvartinio kapitalo J\u016bs apskritai negal\u0117tum\u0117te vykdyti jokios veiklos, tod\u0117l tai yra vienas i\u0161 svarbiausi\u0173 verslo rodikli\u0173. \u012emon\u0117s apyvartinis kapitalas visada svarbus investuotojams, nes jis, kartu su likvidumo rodikliu, parodo \u012fmon\u0117s paj\u0117gum\u0105 (likvidumo rodiklis parodo, kaip greitai trumpalaikis turtas gali b\u016bti paver\u010diamas grynaisiais […]<\/p>\n","protected":false},"author":1,"featured_media":21229,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"\n
Advisory board<\/strong><\/p>\n\n\n\n Brian Reaves <\/strong>Chief Executive Officer<\/p>\n\n\n\n Serial entrepreneur and investor in the mobile and payments space. Brian was involved in building 21 prior businesses including 15 mobile networks and 4 payment companies.<\/p>\n\n\n\n Adam Posma <\/strong>Founder and Chief Product Officer of ClubCollect<\/p>\n\n\n\n Adam founded ClubCollect in 2013 - a provider of membership fee collection services for sports clubs. He started his career in wealth management at BNP Paribas.<\/p>\n\n\n\n Dr. Tom F. Lesche <\/strong>Principal at Speedinvest<\/p>\n\n\n\n Tom started his career in investment banking. Most recently, he was a Vice President at Morgan Stanley in London, advising financial technology companies on a variety of capital markets and M&A transactions. At Speedinvest, he solely focuses on investments in European fintech companies.<\/p>\n\n\n\n Donatas Juodelis <\/strong>Founder of Debifo<\/p>\n\n\n\n Donatas started his career as a lawyer but quickly moved to entrepreneurship and investments. Co-founded IT company INNTEC, co-founded factoring company Debifo and a couple of other successful startups. In most of the companies, Donatas was responsible for business and corporate development.<\/p>\n\n\n\n Faisal Hakki <\/strong>Managing director at AB Ventures<\/p>\n\n\n\n Faisal is Managing Director at AB Ventures, the FinTech focused, early-stage Venture Capital arm of Arab Bank. Prior to joining AB Ventures, Faisal was CEO at Oasis500 \u2013 the leading seed-stage investment fund and accelerator in Jordan. Faisal has also held senior positions at Accelerator Technology Holdings, Arab Advisors Group and Fastlin.<\/p>\n\n\n\n Brian Reaves <\/strong>Chief Executive Officer<\/p>\n\n\n\n Serial entrepreneur and investor in the mobile and payments space. Brian was involved in building 21 prior businesses including 15 mobile networks and 4 payment companies.<\/p>\n\n\n\n Adam Posma <\/strong>Founder and Chief Product Officer of ClubCollect<\/p>\n\n\n\n Adam founded ClubCollect in 2013 - a provider of membership fee collection services for sports clubs. He started his career in wealth management at BNP Paribas.<\/p>\n\n\n\n Dr. Tom F. Lesche <\/strong>Principal at Speedinvest<\/p>\n\n\n\n Tom started his career in investment banking. Most recently, he was a Vice President at Morgan Stanley in London, advising financial technology companies on a variety of capital markets and M&A transactions. At Speedinvest, he solely focuses on investments in European fintech companies.<\/p>\n\n\n\n Donatas Juodelis <\/strong>Founder of Debifo<\/p>\n\n\n\n Donatas started his career as a lawyer but quickly moved to entrepreneurship and investments. Co-founded IT company INNTEC, co-founded factoring company Debifo and a couple of other successful startups. In most of the companies, Donatas was responsible for business and corporate development.<\/p>\n\n\n\n Faisal Hakki <\/strong>Managing director at AB Ventures<\/p>\n\n\n\n Faisal is Managing Director at AB Ventures, the FinTech focused, early-stage Venture Capital arm of Arab Bank. Prior to joining AB Ventures, Faisal was CEO at Oasis500 \u2013 the leading seed-stage investment fund and accelerator in Jordan. Faisal has also held senior positions at Accelerator Technology Holdings, Arab Advisors Group and Fastlin.<\/p>\n\n\n\n <\/p>\n","_et_gb_content_width":"2880","footnotes":""},"categories":[36],"tags":[],"yoast_head":"\n