| ȯֱ,ڻȸϼ,äȸϼ,äȸϼ
ȸϼ ǰ ǰ Ǹϸ鼭 ȸǴ Ÿִ ǥԴϴ. δ Cash Conversion Cycle̶ մϴ. ȯֱ մϴ.ȸϼ = ڻȸϼ + ܻȸϼ - ܻԱȸϼ
(äȸϼ) (äȸϼ)
ϱ ؼ ǰ ǰ ǸŸ ؼ ٽ ƿ Ⱓ ǹմϴ. , Ȱ ߿ ִ ǥԴϴ.
ȸϼ ϴ Ʒ ϴ.
ڻȸϼ = 365 / ڻȸ( / ڻ)
ܻȸϼ = 365 / äȸ( / ä)
ܻԱȸϼ = 365 / äȸ( / ä)
ȸϼ 1(ȸⰣ) ȸ Դϴ. , ָ Ǵ ȸǴ ˰ ʹٸ 52, 12 365 ſ ϸ ֽϴ. ȸϼ ִٴ ǹ̰ ˴ϴ.
Q : ȸϼ Ͻÿ.
= 500
= 200
ڻ = 100
ä = 150
ä = 100
A : ȸϼ = 365 / (200 / 100) + 365 / (500 / 150) - 365 / (200 / 100)
= 183 + 110 - 183
= 110
ǰ ϱ ϰ 110 Ŀ ٽ ´ٴ ֽϴ.
< ڸƮ>
ȸϼ , ȸ ϴ. ȸ ġ ϱ ̸ ϱ ؼ ð ȸϼԴϴ. ȸ ȸϼ ˴ϴ.
ȸϼ Ư پ ǰ Եǰ ǸŵǴ Ҹ Ǵ ˴ϴ. ȸ ִٸ ŭ ȸ ִ ȸ ں Ȯ ִٴ ǹ̰ ˴ϴ.
ڻȸϼ ڻ Ⱓ ȸ Ÿϴ. ڻȸϼ ŭ Դϴ. ʹ ڻȸϼ ִ ġ ɼ ֱ ϴ ϴ.
äȸϼ Ǹŵ Ⱓ Ǵ ǹմϴ. äȸϼ ŷκ ´ٴ Դϴ. ڿ ؼ ش ɼ ϴ. ٺ äȸϼ ۿ ֽϴ. ̿ ġ ؼ ȵ˴ϴ.
äȸϼ Ե ǰ ش Ⱓ ΰ ϴ Ÿϴ. , ÿ ְ µ, ݾ ϰڴٴ Ⱓ ǥõ˴ϴ. Ⱓ ؼ ϰ Ǹ ݾ ݴϴ. ش äȸϼ ٸ ̷ ް ɼ ϴ. ̴ ᱹ ִ ȿ ְ ڱݷ ħȴٴ ṉ̀ Ƶ ֽϴ.
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