Cash Conversion Cycle (CCC) = DIO + DSO − DPO
DIO (Days Inventory Outstanding)
60 hr
DSO (Days Sales Outstanding)
35 hr
DPO (Days Payable Outstanding)
45 hr
Reset
Perhitungan CCC dan modal kerja yang tertanam
Komponen
Formula
Nilai
DIO
persediaan ÷ HPP × 365
+ DSO
piutang ÷ penjualan × 365
− DPO
utang ÷ HPP × 365
= CCC
Operating Cycle − DPO
Modal kerja tertanam (Penjualan Rp 1.000 M)