Entrepreneurship
MGT602
VU
Lesson
32
PRO
FORMA SOURCES AND USES OF
FUNDS
1.
To
identify the types of financing
available.
2.
To
understand the role of commercial
banks in financing new
ventures, the types of
loans
available,
and bank lending
decisions.
3.
To
discuss Small Business
Administrative (SBA) loans.
4.
To
understand the aspects of research
and development limited
partnerships.
5.
To
discuss government grants, particularly
small business innovation
research grants.
6.
To
understand the role of private
placement as a source of funds.
AN
OVERVIEW
Different
sources of capital are
generally used at different
times in the life of the venture.
Debt
or Equity Financing.
Debt
financing involves an
interest-bearing instrument, usually a loan, the
payment of which is
1.
only
indirectly related to sales
and profits.
a.
Debt
financing (also called
asset-based financing) requires
some asset be used as
collateral.
b.
The entrepreneur has to pay
back the amount of funds borrowed plus a
fee, expressed in
terms
of interest.
c.
Short-term
money is used to provide
working capital.
d.
Long term debt (lasting
more than a year) is
frequently used to purchase
some asset, with
part
of the value of the asset being used as
collateral.
e.
Debt
has the advantage of letting the
entrepreneur retain a large ownership position
and
have
greater return on
equity.
f.
If
the debt is too great
payments become difficult to
make and growth is
inhibited.
Equity
financing offers the investor
some form of ownership position in the
venture.
2.
a.
The
investor shares in the profits of the
venture.
b.
Key factors in choosing the type of
financing are availability of funds,
assets of the venture,
and
prevailing interest
rates.
c.
Usually
a combination of debt and equity
financing is used.
3.
In a market economy all
ventures will have some
equity, as all are owned by
someone.
a.
The
equity may be entirely provided by the
owner or may require multiple
owners.
b.
This equity funding provides the basis
for debt financing, which
makes up the capital
structure
of the venture.
Internal
or External Funds
1.
The
most often used type of funds is
internally generated funds.
a.
These
funds come from sources
within the company, such as
profits, sale of
assets,
reduction
in working capital, and
accounts receivable.
b.
The start-up years usually
involve plowing all the
profits back into the
venture.
c.
Sometimes
little-used assets can be sold or
leased.
d.
Assets, whenever possible, should
be on a rental basis, not an ownership
basis.
e.
One
short-term internal source of funds is
reducing short-term assets, or through
extended
payments
from suppliers.
f.
Another
method is by collecting accounts receivable
more quickly.
2.
External
sources.
a.
Alternative
sources should be evaluated by:
(I)
Length of time the funds are
available.
(ii)
Costs involved.
(iii)
Amount of control lost.
b.
The more frequently
used sources of funds are
discussed below.
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