6+

A new method for calculating the average period of current assets turnover in the analyzed period

Send me via email

Authors


Candidate of Economic Sciences, assistant professor, OUP IN "Academy of Labour and Social Affairs"
Russia, Ural Socio-Economic Institute (Branch)


Ph.D., Associate Professor, Head of Department, OUP IN "Academy of Labour and Social Affairs"
Russia, Ural Socio-Economic Institute (Branch)

Abstract

The aim of this study is to develop a new method for calculating the average period of current assets turnover during the analyzed period without using of financial results (revenue, cost, etc.). To prove the advantages of the proposed method in comparison with the traditional method of calculating turnover the example of estimating the mean residence time in the analyzed period of working capital in the form of receivables is developed.

Keywords

enterprise, management, turnover, working capital, period of turnover

Print Friendly, PDF & Email

Categories of article:

Read also

Suggested citation

Kulakova Julija Nikolaevna , Kulakov Andrej Borisovich
A new method for calculating the average period of current assets turnover in the analyzed period// Modern Management Technology. ISSN 2226-9339. – #5 (53). Art. # 5305. Date issued: . Available at: https://sovman.ru/en/article/5305/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


References

  1. Galickaja S.V. Financial management. Financial analysis. Finance companies. a tutorial [Finansovyj menedzhment. Finansovyj analiz. Finansy predprijatij].  M. Eksmo, 2008.  652 p.
  2. Ivleva N. Diagnosis of financial and economic activity of the enterprise  [Diagnostika finansovo-hozyastvennoy deyatelʼnosti predpriyatiya].  M. Laboratoria knigi  Book Laboratory, 2010.  72 p.
  3. Ilysheva N.N., Krylov S.I.  Analysis of financial statement [Analiz finansovoy otchotnosti]. M. Finansy i statistika  Finance and statistics, 2001. 480 p.
  4. Kovalev V.V. Introduction to the Financial Management [Vvedeniye v finansovyi menedgment].  M. Finansy i statistika Finance and statistics, 2007.  768 p.
  5. Kokin A.S., Yasenev V.N. Financial management [Finansovy menedgment].  M. Yuniti-Dana, 2012.  512 p.
  6. Kolchina N.V., Portugalova O.V., Makeeva E.Yu. Financial management [Finansovy menedgment]. M. Yuniti-Dana, 2012.  467 p.
  7. Krasina F.A. Financial management [Finansovy menedgment]. Tomsk. El Kontent, 2012.  200 p.
  8. Kulakova J.N. The working-out of the method for calculation of the average period of payment of receivables [Razrabotka metodiki raschota srednego perioda oplaty debitorskoy zadolgennosti]. Finance and credit.  2011.  № 30.  pp. 27-33.
  9. Kulakova J.N., Kulakov A.B. The working-out of the method for calculation of the average period of finished goods stocks turnover of the enterprise [Metodika raschota srednego perioda oborota vhodyashih proizvodstvennyh zapasov predpriyatiya]. Financial analytics. problems and solutions. 2013.  №37. pp.13-20.
  10. Kulakova J.N., Kulakov A.B. Method for calculation of the average period of finished goods stocks turnover of the enterprise [Razrabotka metodiki raschota srednego perioda oborota zapasov gotovoy produktsii predpriyatiya]. Financial analytics. problems and solutions.  2013.  №46.  pp.8-15.
  11. Kulakova J.N., Kulakov A.B. The working-out of the method for calculation of the average period of stocks turnover of the enterprise in the unfinished production [Razrabotka metodiki raschota srednego perioda oborota zapasov predpriyatiya v nezavershonnom proizvodstve]. Financial analytics. problems and solutions. 2014. №26. pp.20-29.
  12. Lyubushin N.P. The financial analysis [Finansovy analiz]. Textbook  2-nd ed.  M. Eksmo, 2010.  336 p.
  13. Plaskova N.S. The analysis of the financial accounts [Analiz finansovoy otchotnosti]. М. Eksmo, 2010.  384 pp.  (New economic education).
  14. Seleznyova N.N, Ionov A.F. Financial analysis. Financial management [Finansovy analiz. Upravleniye finansami].  M. Uniti-Dana, 2012. 640 p.
  15. Tyutyukina E.B. Finance of organizations (enterprises) [Finansy organizatsiy (predpriyatiy)]. M. Dashkov and Ko, 2012.  543 p.
  16. Enterprise Economics: Textbook [Economika organizatsii (predpriyatiya)]. Safronov N.A.  M. Magistr, Infra-M, 2013.  256 pp.
  17. Tsvetkov D.A. Diagnostics of the financial condition of the company [Diagnostika finansovogo sostoyaniya firmy]. M.  Book Laboratory, 2009. 156 p.
  18. Sheremet A.D.  Analysis of financial and economic activities [Analiz finansovo-hozyastvennoy deyatelʼnosti]. M. Institute of Professional Accountants of Russia Information Agency «IPB-BINFA», 2005.  310 p.