Wskaźnik okres obrotu zapasami w dniach

zapasy * 365 / przychody ze sprzedaży

(ang. inventory turnover) Wskaźnik informuje, co ile dni, przeciętnie biorąc, następowało uzupełnianie zapasów. Czym wielkość wskaźnika mniejsza, tym przedsiębiorstwo sprawniej zarządza zapasami na tle osiąganych przychodów ze sprzedaży. Jego wartość powinna się kształtować w przedziale od 37 do 52 dni. Wartość tego wskaźnika znacząco różni się wśród branż.

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