For manufacturing firms it is the average time that raw materials remain in stock, plus the time taken to produce the finished product, plus the length of time finished goods remain unsold (in stock), plus the time taken by debtors to pay, less the credit period allowed by the firm’s suppliers.
Kwa makampuni ya viwanda ni wakati wastani kwamba malighafi kubaki katika hisa, pamoja muda kuchukuliwa kuzalisha bidhaa kumaliza, pamoja urefu wa bidhaa wakati kumaliza kubaki unsold (katika hisa), pamoja na muda kuchukuliwa na wadaiwa kulipa, chini kipindi cha mikopo kuruhusiwa na Firma € ™ s wauzaji.