Business Financing

When talking about business financing, it is extremely important to understand the term financial planning. It can be defined as the application of planning to the various aspects of the finance function. Basically, business financing involves the formulation of a financial plan which states the quantum of finance required, the pattern of financing and the policies to be pursued for the administration of the financial plan. A business enterprise requires short-term and long-term capital. The total capital required by a concern is called capitalization. The short-term capital, or the working capital, is the capital required to meet the day-to-day obligations or the operating expenses. The long-term capital is required to acquire the fixed assets. Generally, on a conservative ground, a portion of the working capital is also met out of long-term capital.

The capital so required may be collected from different sources. A substantial share is raised from internally generated funds. The remaining part should be raised from outside sources, such as issue of shares and debentures or the raising of loans. The pattern of financing is known as capital structure. It should be designed in such a way as to obtain the required amount at the lowest possible cost. Once the required amount is raised, then it is to be seen that the funds are allocated in the best possible way to obtain the maximum benefits.

Implementing a proper control system can ensure the efficient use of the funds. Finally, all-important matters should be reported to top management to take proper actions at the right time. The financial reports are analyzed to evaluate the performance of the firm. According to Cohen and Robin, business financing aims at determining the financial resources required to meet the company’s operating program and forecast the extent to which these requirements will be met by the internal generation of funds, and the extent to which they will be met from external resources. Business financing helps in establishing and maintaining a system of financial control governing the allocation and use of funds.

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