This is a brief discussion of the Receivables Turnover Ratio and Days Sales Outstanding values, common values used in evaluating the performance of the Receivables account. Target values are in the 9-10 range. What is your company\'s ratio?
Mengukur dan Mengendalikan Aktiva yang DikelolaAjeng Pipit
Tujuan penting dari perusahaan yang berorientasi pada laba adalah untuk menghasilkan tingkat pengembalian (return) yang memuaskan atas modal yang digunakan. Apabila jumlah aktiva yang digunakan tidak ikut diperhitungkan, maka pihak manajemen akan kesulitan untuk membandingkan kinerja laba dari suatu unit usaha dengan unit usaha yang lain.
Mengukur dan Mengendalikan Aktiva yang DikelolaAjeng Pipit
Tujuan penting dari perusahaan yang berorientasi pada laba adalah untuk menghasilkan tingkat pengembalian (return) yang memuaskan atas modal yang digunakan. Apabila jumlah aktiva yang digunakan tidak ikut diperhitungkan, maka pihak manajemen akan kesulitan untuk membandingkan kinerja laba dari suatu unit usaha dengan unit usaha yang lain.
In this file, you can ref interview thank you letter materials for Account receivable manager position such as Account receivable manager interview thank you letter samples, interview thank you letter tips, Account receivable manager interview questions, Account receivable manager resumes, Account receivable manager cover letter …
Higher growth in an increasingly strong market
April – June 2011
• Net sales of SEK 1,506.7 million (1,365.5).
• Operating profit of SEK 128.0 million (112.2).
• Operating margin of 8.5 per cent (8.2).
• Profit after tax of SEK 92.5 million (82.5) and earnings
per share of SEK 1.01 (0.91).
January – June 2011
• Net sales of SEK 2,927.4 million (2,704.5).
• Operating profit of SEK 264.6 million (234.6).
• Operating margin of 9.0 per cent (8.7).
• Profit after tax of SEK 189.6 million (169,1) and earnings
per share of SEK 2.08 (1.88).
• Strong financial position with a net liability of SEK 74.6 million (net receivable of SEK 34.6 million).
A Statistical Analysis of the Performance of Castleton State College's Sports...Bryce Kaler
An analysis we conducted to determine whether or not the improvement of winning percentages among 4 Castleton teams was dependent on the implementation of Stadium turf in 2009 using SPSS Software.
Similar to Accounts Receivable Turnover Ratio (20)
2. 2010
Month January February March April May June
Period Begin 1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009
Period End 12/31/2009 1/31/2010 2/28/2010 3/31/2010 4/30/2010 5/31/2010
Average A/R Balance
Period Start A/R Balance $513,056 $500,961 $509,273 $485,323 $498,804 $491,972
Period End A/R Balance $469,958 $458,879 $466,493 $444,555 $456,904 $450,645
Period Average $491,507 $479,920 $487,883 $464,939 $477,854 $471,308
Receivables Turnover Ratio
Period Net Credit Sales** $4,000,000 $4,000,000 $4,000,000 $4,000,000 $4,000,000 $4,000,000
Period Average A/R Balance $491,507 $479,920 $487,883 $464,939 $477,854 $471,308
Ratio 8.14 8.33 8.20 8.60 8.37 8.49
Days In Period
Period Start 1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009
Period End 12/31/2009 1/31/2010 2/28/2010 3/31/2010 4/30/2010 5/31/2010
# of Days in Period 364 364 364 364 364 364
Days Sales Outstanding (DSO)
# of Days in Period 364.00 364.00 364.00 364.00 364.00 364.00
Receivables Turnover Ratio 8.14 8.33 8.20 8.60 8.37 8.49
Days Sales Outstanding (DSO) 44.73 43.67 44.40 42.31 43.48 42.89
Month July August September October November December
Period Begin 7/1/2009 8/1/2009 9/1/2009 10/1/2009 11/1/2009 12/1/2009
Period End 6/30/2010 7/31/2010 8/31/2010 9/30/2010 10/31/2010 11/30/2010
Average A/R Balance
Period Start A/R Balance $478,852 $498,804 $478,852 $472,552 $466,415 $460,435
Period End A/R Balance $438,627 $456,904 $438,627 $432,856 $427,235 $421,757
Period Average $458,740 $477,854 $458,740 $452,704 $446,825 $441,096
Receivables Turnover Ratio
Period Net Credit Sales* $4,000,000 $4,000,000 $4,000,000 $4,000,000 $4,000,000 $4,000,000
Period Average A/R Balance $458,740 $477,854 $458,740 $452,704 $446,825 $441,096
Ratio 8.72 8.37 8.72 8.84 8.95 9.07
Days In Period
Period Start 7/1/2009 8/1/2009 9/1/2009 10/1/2009 11/1/2009 12/1/2009
Period End 6/30/2010 7/31/2010 8/31/2010 9/30/2010 10/31/2010 11/30/2010
# of Days in Period 364 364 364 364 364 364
Days Sales Outstanding (DSO)
# of Days in Period 364.00 364.00 364.00 364.00 364.00 364.00
Receivables Turnover Ratio 8.72 8.37 8.72 8.84 8.95 9.07
Days Sales Outstanding (DSO) 41.75 43.48 41.75 41.20 40.66 40.14
* Period Year over
3. 9.20
9.07
9.00 8.95
8.84
8.80
8.72 8.72
8.60
8.60
8.49
8.37 8.37
8.40 8.33
8.20
8.20 8.14
8.00
January March May July September November
45.50
45 50
44.7
44.4
44.50
43.7
43.5 43.5
43.50
42 9
42.9
42.50 42.3
41.7 41.7
41.50 41.2
40.7
40.50 40.1
39.50
January March May July September November
4. 2011
Month January February March April May June
Period Begin 1/1/2010 2/1/2010 3/1/2010 4/1/2010 5/1/2010 6/1/2010
Period End 12/31/2010 1/31/2011 2/28/2011 3/31/2011 4/30/2011 5/31/2011
Average A/R Balance
Period Start A/R Balance $524,291 $528,146 $544,150 $536,029 $528,146 $520,492
Period End A/R Balance $480,249 $483,780 $498,440 $491,001 $483,780 $476,769
Period Average $502,270 $505,963 $521,295 $513,515 $505,963 $498,630
Receivables Turnover Ratio
Period Net Credit Sales* $4,800,000 $4,800,000 $4,800,000 $4,800,000 $4,800,000 $4,800,000
Period Average A/R Balance $502,270 $505,963 $521,295 $513,515 $505,963 $498,630
Ratio 9.56 9.49 9.21 9.35 9.49 9.63
Days In Period
Period Start 1/1/2010 2/1/2010 3/1/2010 4/1/2010 5/1/2010 6/1/2010
Period End 12/31/2010 1/31/2011 2/28/2011 3/31/2011 4/30/2011 5/31/2011
# of Days in Period 364 364 364 364 364 364
Days Sales Outstanding (DSO)
# of Days in Period 364.00 364.00 364.00 364.00 364.00 364.00
Receivables Turnover Ratio 9.56 9.49 9.21 9.35 9.49 9.63
Days Sales Outstanding (DSO) 38.09 38.37 39.53 38.94 38.37 37.81
Month July August September October November December
Period Begin 7/1/2010 8/1/2010 9/1/2010 10/1/2010 11/1/2010 12/1/2010
Period End 6/30/2011 7/31/2011 8/31/2011 9/30/2011 10/31/2011 11/30/2011
Average A/R Balance
Period Start A/R Balance $513,056 $498,804 $495,023 $491,972 $498,804 $513,056
Period End A/R Balance $469,958 $456,904 $453,440 $450,645 $456,904 $469,958
Period Average $491,507 $477,854 $474,231 $471,308 $477,854 $491,507
Receivables Turnover Ratio
Period Net Credit Sales** $4,800,000 $4,800,000 $4,800,000 $4,800,000 $4,800,000 $4,800,000
Period Average A/R Balance $491,507 $477,854 $474,231 $471,308 $477,854 $491,507
Ratio 9.77 10.04 10.12 10.18 10.04 9.77
Days In Period
Period Start 7/1/2010 8/1/2010 9/1/2010 10/1/2010 11/1/2010 12/1/2010
Period End 6/30/2011 7/31/2011 8/31/2011 9/30/2011 10/31/2011 11/30/2011
# of Days in Period 364 364 364 364 364 364
Days Sales Outstanding (DSO)
# of Days in Period 364.00 364.00 364.00 364.00 364.00 364.00
Receivables Turnover Ratio 9.77 10.04 10.12 10.18 10.04 9.77
Days Sales Outstanding (DSO) 37.27 36.24 35.96 35.74 36.24 37.27
* Period Year Over
5. 10.30
10.18
10.12
10.10 10.04 10.04
9.90
9.77 9.77
9.70 9.63
9.56
9.49 9.49
9.50
9.35
9.30
9.21
9.10
January March May July September November
40.00
39.5
39.50
38.9
39.00
38.4 38.4
38.50
38.1
38.00
38.00 37.8
37.50 37.3 37.3
37.00
36.50 36.2 36.2
36.0
36.00
36 00 35.7
35.50
35.00
January March May July September November