The accounting cycle is the accounting process used to record business transactions in accounting books and supply the end-of-accounting-period financial statements. The operating cycle is the ...

Operating cycles and cash cycles are measures of how effective a company is at managing its cash. When a company invests in inventory, its cash is tied up until the items in question are sold. As a ...

Operating working capital measures the amount of cash required to finance the components of a company's operating cycle -- the process by which a business buys and sells inventory, pays suppliers and ...

The cash conversion cycle – or net operating cycle – indicates how efficiently a company is managing its working capital and generating cash flows. Wireless carriers generally have low or negative ...