Logistyka a zarządzanie cyklem kapitału pracującego – rozwiązania stosowane w skali przedsiębiorstwa (Logistics vs. working capital cycle management – solutions used in enterprise scale)

Methods And Performance Measures Of Supply Chain Finance

“…The variables taken into account are receivables, liabilities and inventories. This indicator is calculated on the basis of three values as follows (Gelsomino et al, 2017;Bruska & Pisz, 2016): C2C = DSO + DIH -DPO , where:…”

“…According to Bruska and Pisz (2016), for an individual company the interpretation of the indicator is relatively easy -the cash conversion cycle should be as short as possible, which means that the company can quickly recover cash. Shortening the cycle of a single company may, however, have negative effects on the remaining links in the chain.…”

“…The C2C cycle of other companies with higher financial costs will be shortened. The effect will be improved profitability and financial stability at the scale of the whole chain (Bruska & Pisz, 2016). The key to effective financial management of the supply chain in accordance with C2C is therefore the synchronization of flows along the chain, based on:…”