Как да изчислим Cash Conversion Cycle

Какво е Cash Conversion Cycle?

Measures days from paying suppliers to collecting from customers. Shows how long cash is tied up in operations.

Формула

CCC

DIO + DSO - DPO — DIO + DSO - DPO

DIO

DIO value — Variable used in the calculation

DSO

DSO value — Variable used in the calculation

DPO

DPO value — Variable used in the calculation

Ръководство стъпка по стъпка

1. 1Days Inventory Outstanding (DIO): days before inventory sells
2. 2Days Sales Outstanding (DSO): days to collect from customers
3. 3Days Payable Outstanding (DPO): days before paying suppliers
4. 4CCC = DIO + DSO - DPO

Worked Examples

Common Mistakes to Avoid

• ✕Not separating types of inventory (raw, WIP, finished)
• ✕Assuming CCC remains static as business grows

Frequently Asked Questions