Cash conversion cycle

/kæʃ kənˈvɜrʒən ˈsaɪkəl/ noun

Definition

The time it takes for a company to convert its investments in inventory and receivables back into cash. It measures the efficiency of working capital management by combining days sales outstanding, days inventory outstanding, and days payable outstanding.

Etymology

Combines 'cash' from Old French 'cache' and 'conversion' from Latin 'convertere' (to turn around). This metric emerged in the 1960s as businesses became more sophisticated about managing working capital and cash flow timing.

Kelly Says

A negative cash conversion cycle is like having a money printing machine - you collect cash from customers before you have to pay suppliers, essentially getting free financing from your business model. Dell Computer famously pioneered this approach in the PC industry!

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