Kaip apskaičiuoti Cash Conversion Cycle
Kas yra Cash Conversion Cycle?
Measures days from paying suppliers to collecting from customers. Shows how long cash is tied up in operations.
Formulė
CCC = DIO + DSO - DPO
- 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
Žingsnis po žingsnio vadovas
- 1Days Inventory Outstanding (DIO): days before inventory sells
- 2Days Sales Outstanding (DSO): days to collect from customers
- 3Days Payable Outstanding (DPO): days before paying suppliers
- 4CCC = DIO + DSO - DPO
Worked Examples
Įvestis
30 DIO, 45 DSO
Rezultatas
60 days
Common Mistakes to Avoid
- ✕Not separating types of inventory (raw, WIP, finished)
- ✕Assuming CCC remains static as business grows
Frequently Asked Questions
What's a healthy CCC?
Shorter is better; negative means you collect before paying (ideal); 30-60 days typical, >90 problematic.
How do I reduce CCC?
Reduce inventory (faster turnover), collect faster (early payment discounts), extend payables (negotiate terms).
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