如何计算Cash Conversion Cycle
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Measures days from paying suppliers to collecting from customers. Shows how long cash is tied up in operations.
公式
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
分步指南
- 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
例题解析
输入
30 DIO, 45 DSO
结果
60 days
常见错误注意事项
- ✕Not separating types of inventory (raw, WIP, finished)
- ✕Assuming CCC remains static as business grows
常见问题
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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