Procurement & Supply Chain / Finance
Cash-to-Cash Cycle Time C2C (aliases: CCC, Cash Conversion Cycle, cash cycle)
How many days cash is tied up between paying suppliers and collecting from customers.
The fork, why two teams get different numbers
C2C = DIO + DSO − DPO, but every component forks and so does the assembly.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: APICS/SCOR (Asset Management, Cash-to-Cash Cycle Time, AM.1.1) · GAAP/ASC