Kapitał obrotowy w dniach

Kapitał obrotowy w dniach  =  ( kapitał obrotowy / wartość sprzedaży ) x 365 dni.

Wskaźnik ten określa liczbę dni obrotu na jaką wystarcza kapitał obrotowy. Poziom kapitału obrotowego w dniach maleje przy zwiększeniu sprzedaży, stąd aby uchronić przedsiębiorstwo przed utratą płynności, należy zwiększać kapitał obrotowy proporcjonalnie do obrotu. Wartość wskaźnika powinna przyjmować wartości dodatnie, gdyż wtedy aktywa trwałe nie są finansowane kapitałem krótkoterminowych. W przypadku ujemnego kapitału pracującego całkowite uregulowania zobowiązań krótkoterminowych wymagałoby sprzedaży części aktywów trwałych.

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