Advanced model for working capital management: bridging theory and practice
作者： Sari Viskari , Anita Ruokola , Miia Pirttilä , Timo Kärri
DOI: 10.1504/IJAMS.2012.044868
关键词:
摘要: The paper introduces an internal information tool, the advanced cash conversion cycle (ACCC), for controlling amount and cost of working capital, by refining extending concept weighted cycle. ACCC model has been developed with a real world value chain case from pulp industry, it addresses issues overlooked in prior model. offers visibility through chain, elimination problem negative margin, more simple calculation accounts payables compared to model, new metrics control capital companies.
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