A metric indicating how many days' worth of cost of goods sold is held in inventory, calculated as ending inventory value divided by annual cost of goods sold multiplied by 365. A smaller value means faster inventory turnover and less time that capital is tied up in stock. It is important to note that cost of goods sold, not revenue, is used as the denominator.

Past questions testing this term · 1 questions

• 2018h30a #16ある会社の昨年度の売上高は3,000万円，年度末の在庫金額は600万円，売上総利益率は20%であった。このとき，在庫回転期間は何日か。ここで，在庫回転期間は簡易…