DSO Calculator (Days Sales Outstanding)
DSO measures collection efficiency. High DSO = selling fast, collecting slow — worst combination for cash flow.
DSO
30,42 días
Plazo medio de cobro
Cómo se calcula
DSO = (AR / Ventas a crédito) × días
Cómo usarla
- Accounts Receivable. Unpaid invoice balance.
- Credit sales. Period invoicing (excludes cash).
- Period days. 365 / 90 / 30.
Preguntas frecuentes
Formula?
DSO = (AR / Credit Sales) × Period Days.
Acceptable DSO?
B2B Net-30: 35-45 good. >60 problem. B2C cash: near 0.
How to lower?
Bill on delivery, early-payment discount, automate reminders, deposit upfront.
Always bad if high?
No — construction or large consulting contract for long terms. Compare against sector benchmark.
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