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CICLO FINANCIERO

Lesli Pamela Estrada Ortiz

Created on October 7, 2025

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CICLO FINANCIERO

CICLO FINANCIERO

OBJETIVO

Tiempo desde que se paga inventario, hasta que se cobra la venta.

1. CICLO OPERATIVO (CO)

Reducir duracion

Desde compra de inventario, hasta cobro venta

se compone de
FORMULA
3. Periodo Conversion Cuentas por Cobrar (PCC)
2. PERIODO CONVERSION INVENTARIOS (PCI)
CF=(PCI+CCC)-PCP
4.Periodo Conversion Cuentas por Pagar
Se contraresta con