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The online direct factory to customer personal computer vendor is based on making sales to other business, and manufacturing are outsourced. This would result in most of their transactions are done online. Since all of their business is done online and through credit transaction, this will prompt this company to have a large account receivable and large marketable securities since everything will be converted to cash quickly. In addition, their inventory turnover should be high due to most of it will be outsourced or made to order. They order their parts through other vendors. For example, the inventory turnover for the online direct factory was 79.8 days, which was the highest among all firms. We decided to compare the online direct factory with a comparable company such as Dell. For instance, Dell had an inventory turnover of about 45 days, however, Dell expanded its business to consumers and is not based on business-to-business sales. This could explain the reason for the lower inventory turnover. The accounts receivable was almost identical for both companies, while marketable securities was slightly lower for Dell.

The computer software developer sell most of their products online and direct to customers, so most of their sales and transaction online. This explains the high receivable collection period because most of their transactions can be bought with their own business credit card and that will take up to 1 month for it to be received. Furthermore, they have a low inventory and a high profit margin. We looked at Microsoft to compare it with this computer software developer. The average receivable collection period for Microsoft was 85 days while for our computer software developer firm was 68 days, so there is definitely a relation between the companies in the same industry. On the other hand, the inventory turnover for Microsoft was almost 15 times

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