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About: Cash conversion cycle
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Type: <a href="http://dbpedia.org/class/yago/Abstraction100002137">Abstraction100002137</a>, </span> <span class="text-nowrap">from Named Graph: <a href="http://dbpedia.org">http://dbpedia.org</a>, </span> <span class="text-nowrap">within Data Space: <a href="http://dbpedia.org">dbpedia.org</a></span> </div> </div> </div> <div class="row pt-2"> <div class="col-xs-9 col-sm-10"> <p class="lead">In management accounting, the Cash conversion cycle (CCC) measures how long a firm will be deprived of cash if it increases its investment in inventory in order to expand customer sales. It is thus a measure of the liquidity risk entailed by growth. However, shortening the CCC creates its own risks: while a firm could even achieve a negative CCC by collecting from customers before paying suppliers, a policy of strict collections and lax payments is not always sustainable.</p> </div> </div> </div> </section> <!-- page-header --> <!-- property-table --> <section> <div class="container-xl"> <div class="row"> <div class="table-responsive"> <table class="table table-hover table-sm table-light"> <thead> <tr> <th class="col-xs-3 ">Property</th> <th class="col-xs-9 px-3">Value</th> </tr> </thead> <tbody> <tr class="odd"><td class="col-2"><a class="uri" href="http://dbpedia.org/ontology/abstract"><small>dbo:</small>abstract</a> </td><td class="col-10 text-break"><ul> <li style="display:none;"><span class="literal"><span property="dbo:abstract" lang="ca" >El cicle de caixa és el temps que passa, en dies, des del moment en què es fa el pagament de les compres fins al moment en què rebem el cobrament dels clients.</span><small> (ca)</small></span></li> <li style="display:none;"><span class="literal"><span property="dbo:abstract" lang="ar" >دورة تحويل النقد (بالإنجليزية: Cash conversion cycle) هو مصطلح يطلق على الفترة الزمنية التي يستغرقها مشروع ما منذ صرف النقد لشراء المواد الأولية والخدمات حتى تحصيل النقد من المبيعات الناتجة عن هذه المواد الأولية والخدمات. ويستخدم كمعيار لقياس كفاءة المشروع في إدارة السيولة ولتحديد مدى حاجته للنقدية لتمويل عملياته. فكلما طالت دورة تحويل النقد كلما احتاج المشروع لرأس مال أكبر، وكلما قلت تقل الحاجة لرأس المال المستثمر في المشروع. كما يمكن لمشروع أن يحقق دورة تحويل نقد أقل من الصفر، وذلك للمشاريع التي تحصل مبيعاتها نقدا قبل صرف قيمة المواد الأولية والخدمات اللازمة لها. مثلا متوسط بيع المخزون 30 يوما ومتوسط تحصيل المبيعات 60 يوما ومتوسط السداد للموردين 45 يوما وتصبح المعادلة كالتالي: دورة النقد = متوسط المخزون + متوسط المبيعات - متوسط سداد المورديندورة النقد = 30+60-45دورة النقد = 45 وهذا يعني أننا بحاجه لتأمين سيولة نقدية لمدة 45 يوما كي تتم الدورة أو نقوم برفع متوسط الموردين أو نقوم بتقليل زمن البيع وزمن المخزون</span><small> (ar)</small></span></li> <li style="display:none;"><span class="literal"><span property="dbo:abstract" lang="de" >Der Geldumschlag (auch Geldumschlagsdauer, englisch: cash conversion cycle, asset conversion cycle, net operating cycle, working capital cycle oder kurz cash cycle) bezeichnet im betriebswirtschaftlichen Controlling die Dauer der Bindung liquider Mittel (cash) im Umlaufvermögen des Unternehmens. Sie errechnet sich aus der durchschnittlichen Lagerdauer (stock days, Day Inventory Outstanding DIO) zuzüglich der durchschnittlichen Inkassoperiode (Dauer des Forderungseinzugs oder Kundenziels, Day Sales Outstanding DSO) abzüglich des durchschnittlichen Zahlungsziels bei Lieferanten (Lieferantenziel, Day Payables Outstanding DPO): Die Geldumschlagsdauer ist grundsätzlich in Abhängigkeit zur Branche zu betrachten, da teils große Unterschiede zwischen Produktionsprozessen und Zahlungsbedingungen bestehen. Eine relativ kurze Geldumschlagsdauer weist auf ein effizientes Liquiditäts- und/oder Produktionsmanagement hin. Es existieren folglich drei Möglichkeiten zur Optimierung des Geldumschlags: * Durch eine effiziente und schnelle Produktion wird die Verweildauer des Geldes im Prozess der Leistungserstellung verkürzt. Dadurch ergibt sich die Möglichkeit der schnelleren Auslieferung an den Kunden und Geltendmachung der Forderung gegenüber diesem. * Die Vereinbarung möglichst kurzer Zahlungsziele mit den Kunden, unter Umständen unter Gewährung von Skonto, beschleunigt die Rückführung des Geldes in das Unternehmen. * Auf der Lieferantenseite hingegen ist das Ziel die Vereinbarung möglichst langer Zahlungsfristen. Je kürzer das Kapital gebunden ist, desto schneller steht es für eine anderweitige (z. B. investive) Nutzung zur Verfügung. Der Geldumschlag beginnt mit der Bezahlung der Lieferanten und endet mit der Zahlung der Kunden. Je später die Lieferanten bezahlt werden bzw. je eher die Kunden zahlen, desto weniger Tage benötigt der Liquiditätskreislauf. Die Einzahlungen der Kunden können beschleunigt werden, indem die Produktion bzw. die Lagerhaltung verkürzt wird: Die Lagerdauer fällt ansprechen kürzer aus. Beispiel: Aufgrund seiner Marktmacht und seiner Fähigkeiten in der Logistik ist Amazon besonders erfolgreich im Management seines Working Capitals. Die folgende Tabelle belegt, dass die Kunden deutlich schneller zahlen (nach ca. 20 Tagen) als man selber seine Lieferanten bezahlt (nach ca. 60 Tagen). Die Vorräte weisen nur eine Reichweite von ca. 30 Tagen auf. In der Folge ist der Cash Conversion Cycle negativ, d. h. aus Umsätzen mit Kunden fließt regelmäßig schneller Geld ins Unternehmen als für die Bezahlung der Lieferanten benötigt wird. Amazon muss also kein Working Capital vorhalten, sondern kann im Gegenteil aktuell ca. 27 Milliarden US-Dollar auf Finanzmärkten anlegen. In Hochzinsphasen resultiert hieraus ein erheblicher Teil der Konzerngewinne.</span><small> (de)</small></span></li> <li><span class="literal"><span property="dbo:abstract" lang="en" >In management accounting, the Cash conversion cycle (CCC) measures how long a firm will be deprived of cash if it increases its investment in inventory in order to expand customer sales. It is thus a measure of the liquidity risk entailed by growth. However, shortening the CCC creates its own risks: while a firm could even achieve a negative CCC by collecting from customers before paying suppliers, a policy of strict collections and lax payments is not always sustainable.</span><small> (en)</small></span></li> <li style="display:none;"><span class="literal"><span property="dbo:abstract" lang="pl" >Cykl konwersji gotówki (ang. CCC – cash conversion cycle), zwany również cyklem kapitału obrotowego netto bądź cyklem środków pieniężnych – miernik wykorzystywany do analizy aktywności spółki.Pokazuje okres, jaki upływa od momentu odpływu gotówki przeznaczonej na zakup czynników produkcji (moment spłaty zobowiązań), do momentu wpływu gotówki z tytułu należności.Diagnoza dotycząca płynności finansowej przedsiębiorstwa wymaga bardzo dokładnej analizy cyklu eksploatacyjnego, zwłaszcza jego długości oraz terminów inkasowania należności i regulowania zobowiązań. Powstaje więc potrzeba zbadania poziomu kapitału obrotowego i porównania go z poziomem elementów majątku i źródeł finansowania krótkoterminowego, które wpływa na ten kapitał. Cykl konwersji gotówki = cykl zapasów + cykl należności – cykl zobowiązań krótkoterminowych Długość cyklu zależy od rodzaju produkcji.Długość cyklu gotówki determinuje zapotrzebowanie na kapitał obrotowy.Zbyt długi cykl konwersji gotówki może sugerować kłopoty z zachowaniem płynności. Im krótszy cykl środków pieniężnych tym większy zysk dla firmy, ponieważ pieniądze zainwestowane w aktywa bieżące wracają do firmy szybko i mogą być ponownie wykorzystane. Każdy obrót (cykl od wydania gotówki do wpływu gotówki) oznacza nadwyżkę przychodów nad kosztami. Wskaźnik cyklu zapasów zależy od specyfiki produkcji.Kredyt handlowy dla odbiorców zależy od polityki płatniczej przedsiębiorstwa. Budowa cyklu obiegu gotówki w firmie. W każdej firmie w cyklu produkcyjnym występują takie same elementy cyklu: 1. * Zakup materiałów (na kredyt). 2. * Rozpoczęcie produkcji. 3. * Przeniesienie gotowych produktów do magazynu. 4. * Wysłanie ich z magazynu do odbiorców (którzy kupują na kredyt). 5. * Spłacenie należności przez odbiorców – firma odzyskuje gotówkę i może znów zakupić materiały. 6. * Spłata zobowiązania za materiały przez firmę. GOTÓWKA → ZOBOWIĄZANIA → MATERIAŁY → PRODUKCJA W TOKU → WYROBY GOTOWE → NALEŻNOŚCI → GOTÓWKA Cykl obiegu gotówki jest to więc proces jej zamiany – najpierw na materiały, następnie produkcję w toku, wyroby gotowe, należności, aż w końcu z powrotem na gotówkę.</span><small> (pl)</small></span></li> <li style="display:none;"><span class="literal"><span property="dbo:abstract" lang="zh" >现金循环周期（英語：cash conversion cycle，简称CCC）是指一家公司从支付现金购买库存起到最终收回销售产品所得的现金为止的天数。现金循环周期可以用来衡量公司的流动性状况。 现金循环周期的计算公式为：</span><small> (zh)</small></span></li> </ul></td></tr><tr class="even"><td class="col-2"><a class="uri" href="http://dbpedia.org/ontology/wikiPageExternalLink"><small>dbo:</small>wikiPageExternalLink</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><a class="uri" rel="dbo:wikiPageExternalLink nofollow" resource="http://thebusinessferret.com/key-financial-metrics/net-trade-cycle/" href="http://thebusinessferret.com/key-financial-metrics/net-trade-cycle/">http://thebusinessferret.com/key-financial-metrics/net-trade-cycle/</a></span></li> <li><span class="literal"><a class="uri" rel="dbo:wikiPageExternalLink nofollow" resource="https://www.afponline.org/publications-data-tools/reports/guides/all-guides/Detail/afp-payments-guide-to-unlocking-the-cash-conversion-cycle" href="https://www.afponline.org/publications-data-tools/reports/guides/all-guides/Detail/afp-payments-guide-to-unlocking-the-cash-conversion-cycle">https://www.afponline.org/publications-data-tools/reports/guides/all-guides/Detail/afp-payments-guide-to-unlocking-the-cash-conversion-cycle</a></span></li> <li><span class="literal"><a class="uri" rel="dbo:wikiPageExternalLink nofollow" resource="https://web.archive.org/web/20081203073923/http:/www.bus.tu.ac.th/usr/ruth/file/C2C%20LRN%202005.pdf" href="https://web.archive.org/web/20081203073923/http:/www.bus.tu.ac.th/usr/ruth/file/C2C%20LRN%202005.pdf">https://web.archive.org/web/20081203073923/http:/www.bus.tu.ac.th/usr/ruth/file/C2C%20LRN%202005.pdf</a></span></li> <li><span class="literal"><a class="uri" rel="dbo:wikiPageExternalLink nofollow" resource="https://www.forbes.com/sites/ycharts/2012/03/10/the-cash-conversion-cycle/" href="https://www.forbes.com/sites/ycharts/2012/03/10/the-cash-conversion-cycle/">https://www.forbes.com/sites/ycharts/2012/03/10/the-cash-conversion-cycle/</a></span></li> </ul></td></tr><tr class="odd"><td class="col-2"><a class="uri" href="http://dbpedia.org/ontology/wikiPageID"><small>dbo:</small>wikiPageID</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><span property="dbo:wikiPageID" datatype="xsd:integer" >291829</span><small> (xsd:integer)</small></span></li> </ul></td></tr><tr class="even"><td class="col-2"><a class="uri" 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if it increases its investment in inventory in order to expand customer sales. It is thus a measure of the liquidity risk entailed by growth. However, shortening the CCC creates its own risks: while a firm could even achieve a negative CCC by collecting from customers before paying suppliers, a policy of strict collections and lax payments is not always sustainable.</span><small> (en)</small></span></li> <li style="display:none;"><span class="literal"><span property="rdfs:comment" lang="zh" >现金循环周期（英語：cash conversion cycle，简称CCC）是指一家公司从支付现金购买库存起到最终收回销售产品所得的现金为止的天数。现金循环周期可以用来衡量公司的流动性状况。 现金循环周期的计算公式为：</span><small> (zh)</small></span></li> <li style="display:none;"><span class="literal"><span property="rdfs:comment" lang="ar" >دورة تحويل النقد (بالإنجليزية: Cash conversion cycle) هو مصطلح يطلق على الفترة الزمنية التي يستغرقها مشروع ما منذ صرف النقد لشراء المواد الأولية والخدمات حتى تحصيل النقد من المبيعات الناتجة عن هذه المواد الأولية والخدمات. ويستخدم كمعيار لقياس كفاءة المشروع في إدارة السيولة ولتحديد مدى حاجته للنقدية لتمويل عملياته. فكلما طالت دورة تحويل النقد كلما احتاج المشروع لرأس مال أكبر، وكلما قلت تقل الحاجة لرأس المال المستثمر في المشروع. كما يمكن لمشروع أن يحقق دورة تحويل نقد أقل من الصفر، وذلك للمشاريع التي تحصل مبيعاتها نقدا قبل صرف قيمة المواد الأولية والخدمات اللازمة لها.</span><small> (ar)</small></span></li> <li style="display:none;"><span class="literal"><span property="rdfs:comment" lang="de" >Der Geldumschlag (auch Geldumschlagsdauer, englisch: cash conversion cycle, asset conversion cycle, net operating cycle, working capital cycle oder kurz cash cycle) bezeichnet im betriebswirtschaftlichen Controlling die Dauer der Bindung liquider Mittel (cash) im Umlaufvermögen des Unternehmens. Je kürzer das Kapital gebunden ist, desto schneller steht es für eine anderweitige (z. B. investive) Nutzung zur Verfügung.</span><small> (de)</small></span></li> <li style="display:none;"><span class="literal"><span property="rdfs:comment" lang="pl" >Cykl konwersji gotówki (ang. CCC – cash conversion cycle), zwany również cyklem kapitału obrotowego netto bądź cyklem środków pieniężnych – miernik wykorzystywany do analizy aktywności spółki.Pokazuje okres, jaki upływa od momentu odpływu gotówki przeznaczonej na zakup czynników produkcji (moment spłaty zobowiązań), do momentu wpływu gotówki z tytułu należności.Diagnoza dotycząca płynności finansowej przedsiębiorstwa wymaga bardzo dokładnej analizy cyklu eksploatacyjnego, zwłaszcza jego długości oraz terminów inkasowania należności i regulowania zobowiązań. Powstaje więc potrzeba zbadania poziomu kapitału obrotowego i porównania go z poziomem elementów majątku i źródeł finansowania krótkoterminowego, które wpływa na ten kapitał.</span><small> (pl)</small></span></li> </ul></td></tr><tr class="odd"><td class="col-2"><a class="uri" href="http://www.w3.org/2000/01/rdf-schema#label"><small>rdfs:</small>label</a> </td><td class="col-10 text-break"><ul> <li style="display:none;"><span class="literal"><span property="rdfs:label" lang="ar" >دورة تحويل النقد</span><small> (ar)</small></span></li> <li style="display:none;"><span class="literal"><span property="rdfs:label" lang="ca" >Cicle de caixa</span><small> (ca)</small></span></li> <li style="display:none;"><span class="literal"><span property="rdfs:label" lang="de" >Geldumschlag</span><small> (de)</small></span></li> <li><span class="literal"><span property="rdfs:label" lang="en" >Cash conversion cycle</span><small> (en)</small></span></li> <li style="display:none;"><span class="literal"><span 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text-break"><ul> <li><span class="literal"><a class="uri" rev="foaf:primaryTopic" resource="http://en.wikipedia.org/wiki/Cash_conversion_cycle" href="http://en.wikipedia.org/wiki/Cash_conversion_cycle"><small>wikipedia-en</small>:Cash_conversion_cycle</a></span></li> </ul></td></tr> </tbody> </table> </div> </div> </div> </section> <!-- property-table --> <!-- footer --> <section> <div class="container-xl"> <div class="text-center p-4 bg-light"> <a href="https://virtuoso.openlinksw.com/" title="OpenLink Virtuoso"><img class="powered_by" src="/statics/images/virt_power_no_border.png" alt="Powered by OpenLink Virtuoso"/></a>    <a href="http://linkeddata.org/"><img alt="This material is Open Knowledge" src="/statics/images/LoDLogo.gif"/></a>     <a href="http://dbpedia.org/sparql"><img alt="W3C Semantic Web Technology" src="/statics/images/sw-sparql-blue.png"/></a>     <a href="https://opendefinition.org/"><img alt="This material is Open Knowledge" 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