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- Der Begriff Zirkulierendes Kapital stammt von Adam Smith und ist bei ihm und in der Theorie von Karl Marx in Gegensatz zum fixen Kapital der Kapitalbestandteil, der
* neben dem Rohmaterial (Rohstoffe und/oder Halbfertigwaren) und den Hilfsstoffen (Schmiermittel, Bürobedarf usw. einschließlich der nicht stofflichen Hilfsstoffe Energie und Pacht), den zirkulierenden Teilen des konstanten Kapitals,
* auch das variable Kapital und den Mehrwert umfasst. (de)
- Circulating capital includes intermediate goods and operating expenses, i.e., short-lived items that are used in production and used up in the process of creating other goods or services. This is roughly equal to intermediate consumption. Finer distinctions include raw materials, intermediate goods, inventories, ancillary operating expenses and (working capital). It is contrasted with fixed capital. The term was used in more specialized ways by classical economists such as Adam Smith, David Ricardo and Karl Marx. Where the distinction is used, circulating capital is a component of (total) capital, also including fixed capital used in a single cycle of production. In contrast to fixed capital, it is used up in every cycle (raw materials, basic and intermediate materials, combustible, energy…). In accounting, the circulating capital comes under the heading of current assets. Building on the work of Quesnay and Turgot, Adam Smith (1776) made the first explicit distinction between fixed and circulating capital. In his usage, circulating capital includes wages and labour maintenance, money, and inputs from land, mines, and fisheries associated with production. According to Karl Marx (second volume of Das Kapital, end of chapter 7) the turnover of capital influences "the processes of production and self-expansion", the two new forms of capital, circulating and fixed, "accrue to capital from the process of circulation and affect the form of its turnover". In the following chapter Marx defines fixed capital and circulating capital. In chapter 9 he claims: "We have here not alone quantitative but also qualitative difference." Conventionally, (physical) capital assets held by a business for more than one year are regarded in annual accounting statements as "fixed", the rest as "circulating". In modern economies such as the United States, roughly half of the intermediate inputs bought or used by businesses are in fact services, and not goods. (en)
- Le capital circulant est l'ensemble des moyens de production détruits au cours du , dont la durée d'utilisation est inférieure à un an (matières premières, biens intermédiaires, énergie…). Il est égal à la consommation intermédiaire. (fr)
- Оборотный капитал — понятие классической политической экономии Адама Смита. Одно из основных понятий политической экономии К. Маркса. Оборотный капитал, как и основной капитал, выражает определённые производственные отношения, складывающиеся с развитием предпринимательства. Не путать с бухгалтерским термином собственные оборотные средства (иногда чистый оборотный капитал) — разница между текущими активами и текущими пассивами, где Оборотный капитал — это финансовые ресурсы, вложенные в объекты, использование которых осуществляется фирмой либо в рамках одного воспроизводственного цикла, либо в рамках относительно короткого календарного периода (как правило, не более одного года). (ru)
- Capital circulante é a parte do capital destinada às despesas operacionais, incluindo matérias-primas, salários, materiais auxiliares, combustíveis, energia, stocks e dinheiro disponível imediatamente e a curto prazo (em caixa e bancos). Nesse sentido, corresponde ao capital de giro e sua magnitude é um indicador do grau de liquidez de uma empresa. Em contabilidade, o capital circulante de uma empresa é definido como a diferença entre o ativo circulante e o passivo circulante desta empresa. É tudo que a empresa tem disponível em dinheiro, investimentos e em estoques, menos todas as suas obrigações, inclusive empréstimos, fornecedores e salários, no período de um ano. Segundo a teoria marxista, o capital circulante refere-se a todos os itens utilizados na produção, tal como as matérias-primas e materiais auxiliares, e que se esgotam no processo de produção de outros bens ou serviços. Distingue-se, portanto, do capital fixo, ou seja, da parte do capital empregada em máquinas, equipamentos, instalações etc.e que participa várias vezes do processo de produção. (pt)
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- Der Begriff Zirkulierendes Kapital stammt von Adam Smith und ist bei ihm und in der Theorie von Karl Marx in Gegensatz zum fixen Kapital der Kapitalbestandteil, der
* neben dem Rohmaterial (Rohstoffe und/oder Halbfertigwaren) und den Hilfsstoffen (Schmiermittel, Bürobedarf usw. einschließlich der nicht stofflichen Hilfsstoffe Energie und Pacht), den zirkulierenden Teilen des konstanten Kapitals,
* auch das variable Kapital und den Mehrwert umfasst. (de)
- Le capital circulant est l'ensemble des moyens de production détruits au cours du , dont la durée d'utilisation est inférieure à un an (matières premières, biens intermédiaires, énergie…). Il est égal à la consommation intermédiaire. (fr)
- Circulating capital includes intermediate goods and operating expenses, i.e., short-lived items that are used in production and used up in the process of creating other goods or services. This is roughly equal to intermediate consumption. Finer distinctions include raw materials, intermediate goods, inventories, ancillary operating expenses and (working capital). It is contrasted with fixed capital. The term was used in more specialized ways by classical economists such as Adam Smith, David Ricardo and Karl Marx. (en)
- Capital circulante é a parte do capital destinada às despesas operacionais, incluindo matérias-primas, salários, materiais auxiliares, combustíveis, energia, stocks e dinheiro disponível imediatamente e a curto prazo (em caixa e bancos). Nesse sentido, corresponde ao capital de giro e sua magnitude é um indicador do grau de liquidez de uma empresa. (pt)
- Оборотный капитал — понятие классической политической экономии Адама Смита. Одно из основных понятий политической экономии К. Маркса. Оборотный капитал, как и основной капитал, выражает определённые производственные отношения, складывающиеся с развитием предпринимательства. (ru)
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