{"id":265911,"date":"2024-03-13T20:08:23","date_gmt":"2024-03-13T19:08:23","guid":{"rendered":"https:\/\/www.sheetgo.com\/?p=265911"},"modified":"2026-10-29T14:17:06","modified_gmt":"2026-10-29T13:17:06","slug":"ciclo-de-conversion-de-efectivo","status":"publish","type":"post","link":"https:\/\/www.sheetgo.com\/es\/blog\/finance-processes\/cash-conversion-cycle\/","title":{"rendered":"Ciclo de conversi\u00f3n de efectivo: qu\u00e9 es, f\u00f3rmula y c\u00e1lculo"},"content":{"rendered":"

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For companies that need to manage physical inventory, such as those involved in manufacturing or retail, inventory management and control are crucial. One of the main aims of cash management is to run the company with as little cash as possible tied up in inventory or accounts receivable. In other words, you need to turn inventory into accounts receivable as soon as possible.<\/p>\n

The cash conversion cycle (CCC) follows this process from purchasing inventory to settling accounts receivable and accounts payable<\/a>. Therefore, it doesn\u2019t apply to businesses that deal with intangible goods, as they don\u2019t need to manage physical inventory.<\/p>\n

In this article, you will learn about the cash conversion cycle and the formula used to calculate its value. You will also learn how to calculate the metrics used in the formula to find the number of days it takes a company to convert cash investment into sales revenue.<\/p>\n

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What is the cash conversion cycle?<\/h2>\n

The cash conversion cycle is a financial metric that expresses the number of days a business takes to convert inventory and accounts receivable into cash flows<\/a> from sales. This metric only applies to companies that manage physical inventory. You should calculate the cycle for multiple periods to analyze historical variations.<\/p>\n

For example, companies that provide software or financial services have no use for this metric because they work with intangible goods. However, if you work with tangible goods, you need inventory management and control; this metric can help you track results.<\/p>\n

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What is a good cash conversion cycle?<\/h2>\n

Generally speaking, lower values are better since they show that the business can quickly convert cash on hand into cash from sales. However, when comparing values to those of competitors, be careful to choose only similar companies in your industry, as the values can vary significantly.<\/p>\n

Higher values may indicate that the company is not managing its cash efficiently. There are many factors that could increase this value, such as settling accounts payable too early, waiting too long to collect accounts receivable, or having a low inventory turnover ratio<\/a>.<\/p>\n

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Cash conversion cycle calculations<\/h2>\n

The formula for calculating the cash conversion cycle is very straightforward. However, it involves calculating three different metrics first. Below, you have the main formula for CCC, as well as all the formulas needed to calculate the different metrics involved. In all cases, a period of 1 year (365 days) is considered. If you want to calculate it quarterly, multiply by 90 instead of 365 days.<\/p>\n

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Cash conversion cycle formula<\/h2>\n

You can use the following formula to calculate the cash conversion cycle:<\/p>\n

\n

CCC = DIO + DSO – DPO<\/p>\n<\/blockquote>\n

where<\/p>\n