Іn the article it is presented the theoretical analysis of the factors affecting the duration of the operating cycle of the enterprise. It was submitted the theoretical approaches to the definition of "operating cycle". It was considered the group of factors that influence on the debt of company and the operating cycle of the company. Based on the analysis the main (direct) factors of influencing on the operating cycle of the company were installed. As a result of the study it was determined that policy of the management of operational cycle in the management of current assets significantly affect the acceleration of current assets and plays an important role in terms of a stable financial system of enterprise. 

операційний цикл; оборотні засоби; оборотний капітал; ефективність; підприємство; фінансові ресурси