ما هو دورة التشغيل؟
دورة التشغيل The average period between the acquisition of inventory and the collection of cash from receivables, measuring the efficiency of working capital management.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “دورة التشغيل” Used in Practice?
تشير دورة التشغيل الأقصر إلى أن الشركة تحول المخزون إلى نقد بسرعة، مما يعكس إدارة فعالة لرأس المال العامل.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو دورة التشغيل؟
The average period between the acquisition of inventory and the collection of cash from receivables, measuring the efficiency of working capital management.
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