So berechnen Sie Days Sales Outstanding

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Days Sales Outstanding (DSO) measures the average number of days a company takes to collect payment after making a sale. A lower DSO means faster cash collection; a high DSO can signal collection problems or overly generous credit terms.

Schritt-für-Schritt-Anleitung

1. 1Get accounts receivable balance from the balance sheet
2. 2Get total revenue for the period (usually annual)
3. 3DSO = (Accounts receivable / Revenue) × Number of days in period
4. 4For monthly: DSO = AR / (Revenue / 30)

Gelöste Beispiele