haku: @indexterm CASH MANAGEMENT / yhteensä: 201
viite: 57 / 201
| Tekijä: | Moss, J. Stine, B. |
| Otsikko: | Cash conversion cycle and firm size: a study of retail firms. |
| Lehti: | Managerial Finance
1993 : VOL. 19:8, p. 25-34 |
| Asiasana: | CASH MANAGEMENT COMPANIES BY SIZE RETAILING |
| Kieli: | eng |
| Tiivistelmä: | Cash conversion cycle (CCC) for retail firms can be defined as the length of time between cash payment for purchase of resalable goods and collection of accounts receivable generated by sale of these goods. The purpose of this article is to examine the relationship between the length of the CCC and the size of retail firms and determine the relationship, that exists between the length of the CCC and cash flow. Larger retail firms were found to have shorter cash conversion cycles. Small retail firms are most likely to improve their CCC. Longer cash conversion cycle are associated with smaller firms, this offers a strong incentive for these firms to better manage their CCC. |
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