- . ' . , .
, . .
, . , , , .
:
(Circulating coefficient), .
, ,
, (6.16)
, ; - , .; - , .
:
, (6.17)
1n- 1 - () , .; n - () , .; n - ().
, (30 ), (90 ), (360 ).
, , (Load of circulating assets factor), , () .
, (6.18)
( )
, (6.19)
, (6.20)
- , , .
() (Index of return (to profitability) of circulating assets), :
, (6.21)
R , %; , .
, , .
. , .
[1] , , . .