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Un hypermarché se caractérise par une rotation des stocks de produits alimentaires très rapide (6 jours), par le paiement comptant des clients, par un important crédit fournisseurs (45 jours) et par des frais généraux très faibles. Le cycle d'exploitation dégage-t-il un besoin de fonds ou, au contraire, un excédent de fonds ? Et une agence de voyage ? Et un distributeur de matériaux de construction ?

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