Business Activity Analysis And Financial Stability In The Enterprise Economic Security

Tatarovskaya, T. E.; Morozova, E. S.

doi:10.15405/epsbs.2020.03.28

European Proceedings of Social and Behavioural Sciences

2020

DOI: 10.15405/epsbs.2020.03.28

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Business Activity Analysis And Financial Stability In The Enterprise Economic Security

T. E. Tatarovskaya¹,

E. S. Morozova²

Abstract: This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

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“…If based on different methods, the calculations of turnover period will seriously diverge. (10) where PE is prepaid expenses;…”

mentioning

confidence: 99%

Updating the Existing Approaches to Gauging the Length of Operating and Cash Conversion Cycles

Savitskaya¹

2018

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Importance Operating and cash conversion cycles are one of the key performance indicators of working capital management. If they last longer, more working capital is required, while their decrease has the opposite effect. The duration measurement methodology is a frequent subject of discussion in the scholarly and training literature. However, there are dissenting opinions on their substance and measurement technique. Objectives The research comprehensively studies challenging aspects of the methodology for measuring the duration of operating and cash conversion cycles and substantiates my own viewpoint on the issues. Methods The theoretical and methodological framework comprises proceedings of the national and foreign economists majoring in financial analysis. I also use the historical approach, generic and special methods of analysis, synthesis and analogy. Results I specify the economic substance and technique to gauge the duration of operating and cash conversion cycles and their constituents. To make the computations more precise, it is advisable to estimate inventories, receivables and payables using monthly or even daily balances, which are quite feasible as accounting and analytical data are processed electronically. Conclusions and Relevance The proposed approach may serve as a basis for further development of the financial analysis methodology and methodological guide for business entities to monitor and make business decisions in the process of working capital management.

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“…If based on different methods, the calculations of turnover period will seriously diverge. (10) where PE is prepaid expenses;…”

mentioning

confidence: 99%

Updating the Existing Approaches to Gauging the Length of Operating and Cash Conversion Cycles

Savitskaya¹

2018

View full text Add to dashboard Cite

show abstract

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Business Activity Analysis And Financial Stability In The Enterprise Economic Security

Abstract: This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

Cited by 1 publication

References 5 publications

Updating the Existing Approaches to Gauging the Length of Operating and Cash Conversion Cycles

Updating the Existing Approaches to Gauging the Length of Operating and Cash Conversion Cycles

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