Analiza ciclului operațional și metodele de optimizare în cadrul întreprinderii CBT "Cricova-Vin" S.A.

Abstract

The operational cycle of a company includes the stages through which resources are transformed into finished products and marketed, and the revenues generated are used to cover costs. The purpose of analyzing the operational cycle is to evaluate the efficiency of internal processes and identify opportunities to optimize financial flows, in order to maximize the profitability of the business. In the case of CBT „Cricova-Vin" S.A., the analysis will involve extracting data from the financial statement, followed by the calculation of the cycle's duration and speed. This study topic was chosen to identify ways in which the company can improve financial resource management and optimize operational processes in the wine tourism sector.