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

  1. Accounts Receivable. Unpaid invoice balance.
  2. Credit sales. Period invoicing (excludes cash).
  3. 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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