現(xiàn)金周轉(zhuǎn)期經(jīng)營(yíng)周期=存貨周轉(zhuǎn)期+應(yīng)收賬款周轉(zhuǎn)期
現(xiàn)金周轉(zhuǎn)期=經(jīng)營(yíng)周期—應(yīng)付賬款周轉(zhuǎn)期
現(xiàn)金周轉(zhuǎn)期=存貨周轉(zhuǎn)期+應(yīng)收賬款周轉(zhuǎn)期-應(yīng)付賬款周轉(zhuǎn)期
其中:
存貨周轉(zhuǎn)期=平均存貨/每天的銷貨成本
應(yīng)收賬款周轉(zhuǎn)期=平均應(yīng)收賬款/每天的銷貨收入
應(yīng)付賬款周轉(zhuǎn)期=平均應(yīng)付賬款/每天的購(gòu)貨成本