Что такое Операционный цикл?
Операционный цикл 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 “Операционный цикл” Used in Practice?
Более короткий операционный цикл говорит о быстрой конвертации запасов в денежные средства, что свидетельствует об эффективном управлении оборотным капиталом.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Операционный цикл?
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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