Các mục trên danh sách mua sắm được nhóm lại để phản ánh tính chất và ý nghĩa của chi phí: Cơ sở / Quy Trình Công cụ để làm công việc . được sử dụng! ví dụ như: Mặt bằng máy Xe Máy tính Sản phẩm / Dịch vụ Vật liệu và giá trị gia tăng . được bán! ví dụ như: Vật liệu Lao động - Tiện ích Bảo hiểm Bảo trì Liên tục thay đổi các khoản giá trị thấp | THE BUSINESS FINANCIAL MODEL USE OF FUNDS Items on the shopping list are grouped to reflect the nature and significance of the expenditure Facilities Processes Tools to do the job . to be used Products Services Materials and added value . to be sold eg Premises Machines Vehicles Computers eg Materials Labour Utilities Insurance Maintenance TIMESCALE Retain for many years Continually changing SCALE High Value Items Low Value Items DECISION LEVEL Strategic Operational ACCOUNTANT S JARGON Fixed Assets Working Capital THE BUSINESS FINANCIAL MODEL USE OF FUNDS FACILITIES PROCESSES - FIXED ASSETS Facilities and processes .tools to do the job to be used How much investment do you need This will depend on Nature and scale of business Service provided to customer Type of industry Business Position Process Investment Retailing Distribution Manufacturer High Street outlets or out-of-town stores What about warehousing and transport Transport What about warehousing Plant and machinery What about warehousing and transport THE BUSINESS FINANCIAL MODEL USE OF FUNDS PRODUCTS SERVICES - WORKING CAPITAL Products and services . for sale to the customer Funds are required to provide the flow of materials services and credit to achieve the sales and satisfy customer needs. Accountants call this working capital. and that is k START J exactly what the investment has to do . WORK Cash is used to buy Raw Materials which are converted into Work in Progress and through to Finished Goods which are then FINISHED GOODS CASH RAW MATERIALS Sold to customers Who after the agreed credit period pay for the goods they have received WORK IN PROGRESS This process is referred to as the CURRENT ASSET CYCLE Note Stock Raw Materials Work in Progress Finished .
