期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2016
卷号：9
期号：1
DOI：10.25287/ohuiibf.211598
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Cash conversion cycle is a cash management and working capital evaluation method that measures the length of time between short-term cash expenditures on resources and short-term cash receipts from the sale of products or services. The aim of this paper is to evaluate and measure the cash conversion cycle of firms which introduce and continuosly operate in BIST-50 Index between 2005-2013 years. As a result of analysis,it was determinated that vast majority of 27 firms assessed in BIST-50 Index have negative cash conversion cycle but averagely four firms have positive NDS every year. In this regard,it can be said that cash management is successful and cash level is enough for the most part of the firms which include in BIST-50 Index.
其他摘要：Şirketlerin,nakit yönetimlerinin etkinliğini ölçmek amacıyla nakit dönüşüm sürelerinin ortaya çıkarılması şirketler açısından son derece faydalı olabilmektedir. Nakit dönüşüm süresi (NDS),bir nakit yönetimi ve işletme sermayesi değerlendirme yöntemi olup,
关键词：Cash Management; Cash Conversion Cycle;BIST-50 Index
