Depistarea fazelor ciclului operaţional unde are loc încetinirea rotaţiei activelor circulante

Abstract

This article examines the mode to identify those phases of operating cycle where is slowdown of current assets turnover. In order to achieve this purpose the managers should analyze the ratios of turnover of component elements of current assets. As a result of analysis they determine the effect of turnover slowing down and specify responsibility centers which have to realize measures to accelerate turnover. JEL: M41