Home  Journals  Financial Analytics: Science and Experience  40(130) - 2012 October

Development of methodology of definition of operational cycle duration

Available online: 1 November 2012

Subject Heading: Financial management

JEL Classification: 

Now time duration of the operating cycle is calculated without regard to the number of products.In the article method of calculating the duration of the operating cycle by adding the period of baseline quantity of products through all stages of the cycle is offered. It is offered to express basic data in terms of finished goods that will allow to avoid distortion of the results due to changes in valuation.The offered method is based on the definition of an operational cycle given in IFRS (IAS) 1 "Submission of financial statements", and is applicable to any number of products.

Keywords: operational, cycle, period, revolution, stage

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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