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cash conversion cycle : ウィキペディア英語版 | cash conversion cycle
In management accounting, the Cash conversion cycle (CCC) measures how long a firm will be deprived of cash if it increases its investment in resources in order to expand customer sales.〔(Cash Conversion Cycle (Operating Cycle) )〕 It is thus a measure of the liquidity risk entailed by growth.〔(Cash and Working Capital Management )〕 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 tax payments is not always sustainable. ==Definition〔(Cash Conversion Cycle - CCC )〕==
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「cash conversion cycle」の詳細全文を読む
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