Cash Conversion Cycle Cube

The data model includes views for analyzing cash conversion cycle efficiency, receivables aging breakdown, payables days outstanding, inventory turnover, and working capital ratio. Measures like COGS TTM, Net Credit Sales TTM, Revenue TTM, various inventory and account receivable levels, and financial efficiency metrics like DIO, DSO, DPO, and CCC are used to provide insights into operational and financial performance across the current and last years.

Benefits of This Data Model

• Improved Cash Flow Management: By analyzing the cash conversion cycle efficiency through the CCC Summary view, businesses can identify areas where cash is tied up, leading to more effective cash flow management strategies.
• Enhanced Receivables Collection: The Receivables Aging view enables a breakdown of outstanding receivables by age, allowing companies to better analyze and improve their collection processes for prompt payment receipts.
• Optimized Inventory Management: Leveraging the Inventory Turnover view helps in measuring how efficiently inventory is managed in terms of sales, aiding in optimizing inventory levels to prevent stockouts or overstock situations.
• Effective Payables Oversight: With insights from the Payables Days Outstanding view, organizations can track the average time taken to pay suppliers, enabling better cash flow forecasting and liquidity management.
• Improved Financial Efficiency: Through metrics like DIO, DSO, DPO, and CCC provided in the data model, companies can assess and enhance their financial efficiency, leading to improved profitability and operational performance.

Key Performance Indicators (KPIs)

• COGS TTM (TY): Cost of Goods Sold for the trailing twelve months of the current year.
• Net Credit Sales TTM (TY): Total sales made on credit for the trailing twelve months of the current year.
• Revenue TTM (TY): Total revenue generated for the trailing twelve months of the current year.
• Inventory TY Monthly: Current year's monthly inventory levels.
• Inventory LY Monthly: Last year's monthly inventory levels.
• Inventory YTD: Year-to-date inventory levels.
• Inventory YTD Running Total: Running total of year-to-date inventory levels.
• Inventory LYTD: Last year's year-to-date inventory levels.
• Inventory LYTD Running Total: Running total of last year's year-to-date inventory levels.
• AR TY Monthly: Current year's monthly accounts receivable amounts.
• AR LY Monthly: Last year's monthly accounts receivable amounts.
• AR YTD: Year-to-date accounts receivable amounts.
• AR YTD Running Total: Running total of year-to-date accounts receivable amounts.
• AR LYTD: Last year's year-to-date accounts receivable amounts.
• AR LYTD Running Total: Running total of last year's year-to-date accounts receivable amounts.
• AP TY Monthly: Current year's monthly accounts payable amounts.
• AP LY Monthly: Last year's monthly accounts payable amounts.
• AP YTD: Year-to-date accounts payable amounts.
• AP YTD Running Total: Running total of year-to-date accounts payable amounts.
• AP LYTD: Last year's year-to-date accounts payable amounts.
• AP LYTD Running Total: Running total of last year's year-to-date accounts payable amounts.
• Days Inventory Outstanding (DIO): Average number of days it takes for inventory to turn into sales.
• Days Sales Outstanding (DSO): Average number of days it takes for sales to turn into cash.
• Days Payable Outstanding (DPO): Average number of days it takes for a company to pay its bills.
• Cash Conversion Cycle (CCC): Number of days it takes for a company to convert its investments in inventory and other resources into cash flows from sales.

Available Visualisations

View Name	Description
CCC Summary	Aggregated metrics representing overall cash conversion cycle performance.
Receivables Aging	Breakdown of outstanding receivables by age to analyze collection efficiency.
Payables Days Outstanding	Tracking average days it takes to pay suppliers, assessing liquidity management.
Inventory Turnover	Measure how efficiently inventory is being managed in terms of sales.
Working Capital Ratio	Relationship between current assets and liabilities reflecting liquidity and operational efficiency.