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

Kulakova Julija Nikolaevna; Kulakov Andrej Borisovich

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

Kulakov Andrej Borisovich
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

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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: 2015-05-08 . Available at: https://sovman.ru/en/article/5305/

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