Estimation of duration operation and financial cycles

In the article, the basic indexes of management efficiency are considered circulating assets. Description over of every index is brought and the formula of his calculation is presented. The analysis of duration has conducted the operation and financial cycles of JSC “Nizhnekamskshina”, corresponding conclusions are done on the got results and worked out a suggestion on the increase of efficiency of management by the circulating assets of JSC “Nizhnekamskshina”.