The business cycle

Today, I learnt about the business cycle that is very inspiring:

Cash --> Raw materials --> Work-In-Progress --> Finished goods --> Debtors --> Cash

"Do you want cash? Well not really. Because they aren't really generating revenue for you and too much of it lowers your ROI. So you buy raw materials with your cash. Do you want raw materials? Well not really. Because they are expensive to keep. So you turn them into WIP. Do you want WIP? Well not really. Because they are worth nothing until they're finished. So you turn them into finished goods. Do you want finished goods? Well not really. Because you want to sell them! So you sell them and you get debtors. Do you want debtors? Well not really. Because you want them to pay you. So they pay you, and you get cash. Do you want cash? Well not really! That's the business cycle for a finance director isn't it!"

Well I don't understand much of British humour but I understand his. David Murphy is the guy!