Working capital ratio ​_ACCA考试PM知识点

Working capital ratio _ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Working capital ratio _ACCA考试PM知识点，希望能够帮助到大家。

【科目】

ACCA-PM

【知识点】

Working capital ratio 

Working capital ratio 

1. Inventory days 

Reason: 

√Expansion of business and build up inventory 

√Existence of slow moving stock 

√Uncertainty of suppler: buffer stock 

√Consequence and recommendation: 

√Consequence: high opportunity cost of holding inventory 

Recommendation: EOQ, JIT 

2. Receivable days 

Reason 

√Poor/good credit control 

√Bad debts 

√Deliberate policy to extend credit period in order attract the customers 

Consequence and recommendation: 

√Consequence: Cost of financing receivable 

√Recommendation: improvement of credit control, using cash discount and factor 

3. Payable days 

Reason: 

√Use trade payable as a free source of finance 

√Company have cash flow problem 

Consequence: 

√Supplier refuse to supply or only require cash purchase 

√Supplier increase price in future 

√Loss of reputation 

以上就是小编为大家整理的Working capital ratio _ACCA考试PM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Danielle Liu老师冲刺班

本文为正保会计网校在线原创文章

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