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• 03:54, 21 August 2026 WikiSysopIG talk contribs created page Operating cycle (Created page with "The '''Operating cycle''' is the period required for a business to acquire or produce goods or services, sell them, and collect the resulting cash from customers. A simplified representation is: <math> \text{Operating Cycle} = \text{Inventory Conversion Period} + \text{Receivables Collection Period} </math> where: * <math>\text{Inventory Conversion Period}</math> = time required to acquire or produce inventory and convert it into sales; * <math>\text{Receivables...")