Cash flow · The conversion cycle · Element
The payable days
How long the organisation takes to pay its own suppliers.
The part
What it is
Extending payables is the fastest lever and the one with consequences, since suppliers respond to it in price and in priority.
Paying early for a discount is sometimes the better economics, and it requires the comparison to be made rather than assumed.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.
Early payment discount
What is available for paying sooner, which is sometimes better economics.
Percentage shared type