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- 2015-11-28
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同学,你好!
如果是buy inventory by credit的话,首先inventory要增加,days of inventory on hand增加。同时,payables也要增加,mumber of days of payables也要增加。
operating cycle = days sales outstanding + days of inventory on hand,所以要增加。
cash conversion cycle = days sales outstangding + days of inventory on hand - number of days of payables
如果要判断cash conversion cycle是增加还是减少的话,就要看days of inventory on hand 和 number of days of payables谁增加的多,如果是days of inventory on hand 增加的多的话,那cash conversion cycle就会增加,如果是number of days of payables增加的多的话,那cash conversion cycle就会减少。 |
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