Cash operating cycle（現(xiàn)金周期）是什么_2020年ACCA考試FM知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Cash operating cycle現(xiàn)金周期
【知識(shí)點(diǎn)】
Cash operating cycle現(xiàn)金周期
Cash operating cycle現(xiàn)金周期
The cash operating cycle (also known as the working capital or the cash conversion cycle) is the period of time between the outflow of cash to pay for raw materials and the inflow of cash from customers.
Cash operating cycle
=Inventory days + AR collection period - AP payment period
The length of the cash operating cycle is often dictated by the industry. For example, a construction business may have a long cash operating cycle because of the high level of work in progress. Restaurant businesses usually have short cash operating cycles because they have short inventory periods and customers pay by cash or debit or credit card.
Calculating cash operating cycle
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注：以上內(nèi)容來自Echo老師基礎(chǔ)班第8講
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