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Management Influence Of Working Capital On Equity Capital Formation Of Agricultural Organizations

Table 5:

Types of working capital 2013 2014 2015 2016 2017
Asset turnover, times 0.55 0.74 0.81 0.91 0.73
Turnover period of all assets, days 651 487 444 395 495
Turnover of working (current) assets, times 0.74 1.07 1.32 1.62 1.39
Turnover period of all working (current) assets, days 488 337 274 222 260
Turnover of all inventory, days 316.5 217.9 211.2 193.7 221.4
Turnover of materials, days 92.8 65.4 66.1 61.4 69.0
Turnover of CWIP, days 70.3 40.9 30.7 28.0 33.1
Turnover of final products and goods, days 72.3 51.5 50.6 47.4 55.2
Turnover of receivables, days 24.9 16.1 11.8 8.0 9.0
Turnover of receivables – consumers, days 16.8 11.3 9.8 7.7 8.3
Turnover of other working assets, days 0.0 0.0 0.0 5.2 10.8
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