3. EL CICLO OPERATIVO. CONCEPTO
10s llaman ejerch
pie de pagina
para nosotros
El ciclo operativo es lo que algun
cio econdmico, tal como ee ef
mas atrés. Es decir, el ciclo operativo
8 la rotacién econdmica para indicar el proceso ed
sigue una actividad determinada para convertirse a
resultado. Asi por ejemplo, en el caso de une rR
sa comercial que tenga cuatro rotaciones en el ato, o
ejercico econdmico 0 periodo contable se subdiVele
fen cuatro rotaciones econdmicas 0 cictos operalvos.
En un negocio que se dedica a la inermediacion
6e mercaderias, un ciclo operativo comprende las s+
uientes actividades:
‘Compara vender cobrar
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