Cash-to-cash-cycle-time


Cash-to-cash-cycle-time

Unter Kapitalbindungsdauer versteht man die Dauer, in der das für eine Investition benötigte (Finanz-)kapital gebunden ist, bis die mit Hilfe der Investition erwirtschafteten Gewinne in Form von Einnahmen bzw. Einzahlungsströmen in die Kasse des Unternehmens zurückfließen.

Die Dauer der Kapitalbindung ist ein kritischer Faktor bei der Finanzierung von Investitionsvorhaben, da sie die Liquidität maßgeblich beeinflusst.

Berechnen kann man die Cash-to-Cash-Cycle Time indem man die DLZ(Durchlaufzeit)-Lager mit der DLZ-Leistungserstellung und der DLZ-Lieferforderungen addiert und davon die DLZ-Lieferverbindlichkeiten subtrahiert.


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