This thesis aims to give an insight into the spread of the cash to cash cycle concept in Austrian supply chains. Furthermore the authors try to establish criteria for and against the application of the cash to cash cycle concept. The criteria are developed through literary research, a questionnaire and the analysis of 5 company databases. The companies researched are based in Austria, medium sized and production oriented. The authors question employees and managerial staff. According to answers by the persons questioned, the cash to cash concept is not known in a supply chain sense. Following critique of the concept, the analysis of the databases is used to calculate a process oriented calculation of the cash to cash metric. This is done to reveal if the concept is representative of companies' business processes. The findings show that certain criteria must be met for a correct representation of the underlying processes.