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Vốn Lưu Động Là Gì? Vòng Quay Vốn Lưu Động Là Gì? Công Thức Tính

Đối với những doanh nghiệp, công ty thì thuật ngữ ” vốn lưu động” đã khá quen thuộc. Vốn này thường quay vòng khá nhanh trong quá trình hoạt động của doanh nghiệp. Nó được xem là nguồn lực có sẵn để đảm bảo các hoạt động cơ bản diễn ra bình thường.
Tuy nhiên, đa số nhà đầu tư thường rất khó hình dung vốn lưu động là gì? Và làm thế nào để tính nguồn vốn này? Bài viết sau đây của VNCash24h sẽ gúp các bạn giải đáp các thắc mắc này nhé!

Vốn Lưu Động Là Gì?

Vốn lưu động trong tiếng Anh được gọi là “Working Capital” (viết tắt là WC). Đây là một khái niệm trong kế toán dùng để chỉ tài sản lưu động ngắn hạn của doanh nghiệp.
Vốn lưu động được sử dụng như một thước đo tài chính để thể hiện nguồn lực sẵn có của doanh nghiệp nhằm đáp ứng các hoạt động kinh doanh như thanh toán hóa đơn, trả lương nhân viên, chi phí mặt bằng,…
Bất kỳ công ty nào cũng phải đảm bảo nguồn vốn lưu động để duy trì hoạt động của mình. Nhờ vào chỉ số này, các nhà đầu tư có thể đánh giá khả năng sử dụng vốn của công ty để duy trì và phát triển.
Ví dụ: Tiền lương nhân viên, tiền mua mới nguyên vật liệu, thanh toán các khoản nợ đến hạn,…cùng với tài sản cố định: thiết bị, nhà máy,….đây đều là vốn lưu động và là một phần của vốn để hoạt động doanh nghiệp
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