Talitustsükliks loetakse sellist ajavahemikku (perioodi), mille jooksul ostetud materjalidest valmistatakse toodang ja selle realiseerimisest laekub raha või rahalähend.
The operating cycle is the average period of time required for a business to make an initial outlay of cash to produce goods, sell the goods, and receive cash from customers in exchange for the goods. This is useful for estimating the amount of working capital that a company will need in order to maintain or grow its business.
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