O que e Ciclo Operacional?
Ciclo Operacional 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 “Ciclo Operacional” Used in Practice?
Um ciclo operacional mais curto indica que a empresa converte rapidamente o estoque em caixa, refletindo uma gestão eficiente do capital de giro.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Ciclo Operacional?
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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