§ 18
How much money is tied up in our stock and customer credit, and what does it cost?
Answer: Money tie-up period is the number of days from the company pays its supplier to the customer pays for the goods. It's stock days plus debtor days minus creditor days, i.e. the three key figures that also each have their own calculator here. Multiply by daily material consumption and you get a rough estimate of how much money is tied up in operations and what it costs in interest on the overdraft.
Pengebindingsperiode = lagerdage + debitordage − kreditordage
Bunden kapital ≈ pengebindingsperiode × årets vareforbrug ÷ 365
Rente pr. år = bunden kapital × kassekredittens rente
Each day shorter releases one daily goods consumption
| Symbol | Meaning | Unit |
|---|---|---|
| lagerdage | Stock days (average stock time) | dage |
| debitordage | Debtor days | dage |
| kreditordage | Credit days | dage |
| vareforbrug | This year's food consumption (cost price) | kr |
| rente_pct | Interest on overdraft | % |
| = | Money tie-up period | dage |
| = | Base capital (estimate) | kr |
| = | Interest on tied-up capital per year | kr |
| = | Released capital per day money binding shortens | kr |
Does not apply when
The calculator's own default values inserted. The figures are calculated with exactly the formula the tool uses.
Substituted
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Pengebindingsperioden viser, hvor mange dage pengene er bundet, fra virksomheden betaler leverandøren, til kunden betaler. Den samler lagerdage, debitordage og kreditordage i ét tal, og den viser hvad der kan spares i rente ved at stramme op. Du bruger den i budgettet og i regnskabsanalysen.
En grossist har 60 lagerdage, 35 debitordage og 30 kreditordage. Vareforbruget er 6 mio. kr, og kassekreditten koster 8 %.
It means: Pengene er bundet i 65 days. Det svarer til ca. 1,068,493 kr, og det koster 85,479 kr i rente om året.
Grossisten rydder op i langsomme varer og får lagerdagene ned på 45. Resten er uændret.
It means: Pengebindingen falder til 50 days, og renten til 65,753 kr. Hver dag frigør ca. 16,438 kr.
Hver dag kortere pengebinding frigør ca. 1/365 af årets vareforbrug.
Pengebindingsperioden skal ligge mellem lagerdagene minus kreditordagene og summen af lager- og debitordage.