Corporate working capital has its own characteristics in motion, and fixed capital differ. 1. The materials represented by working capital constantly change the physical form in the production process, namely currency → raw materials → work in progress → finished products → currency, and the materials represented by fixed funds do not change frequently in the production process. In fact, the form of matter. 2. Working capital has a turnover once in a production cycle, and fixed funds must go through multiple production cycles before completing a turnover. 3. From the perspective of the role and value transfer of liquidity in the production process, the physical form of liquidity in the production field is the object of labor, such as raw materials, auxiliary materials, fuel, etc., which can only be produced last time. The role occurs in the cycle, is consumed once in the production process, and its value is transferred to the value of the product produced at the end of the production cycle, except for the amortization of the specified period, and is fully compensated by the sales of the product. . The materials represented by the fixed funds play a role in multiple production cycles. Each time they participate in a production cycle, they transfer part of their value to the newly produced products until the end of the planned use period. make up.
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