Mounzer, Mourhij2025-03-192025-03-1920232352-9962http://dspace.univ-oeb.dz:4000/handle/123456789/21405This research dealt with the issue of the cash conversion cycle, and working capital management in an innovative way and different point of view, while addressing the issue of profit planning in the commercial firm by controlling and adjusting the product mix and the amount of capital invested in each product in addition to its turnover rate. The research was based on a set of assumptions, and after reviewing the most important previous studies that dealt with the issue of the cash conversion cycle and its relationship with some other variables, the researcher conducted the necessary quantitative analysis and reached results indicating the possibility of determining the appropriate product mix to achieve the objectives of the commercial firm (required rate of return, or specific profitability rate).enCash Conversion Cycle ; working Capital ; ProfitabilityArticle