Outstanding payment days as a proportion of standard payment days

This measure calculates outstanding payment days as a proportion of standard payment days. It is part of a set of Process Efficiency measures that help companies optimize their "process accounts receivable (AR)" process by minimizing waste and refining resource consumption.

Benchmark Data

Lock

Sorry! Not all users have access to all of our resources.

Want to unlock access to all of our resources?

Learn about Membership Arrow with stem

Measure Category:
Process Efficiency
Measure ID:
101656
Total Sample Size:
919 All Companies
Performers:
25th Median 75th
- - -
Key Performance Indicator:
No

Sample image showing interactive filters for more detailed measure peer group data and an interactive graph.

Compute this Measure

Units for this measure are days.

Back to Top

Days sales outstanding in accounts receivable / Standard payment terms in calendar days for accounts receivable

Key Terms

Back to Top

Process efficiency

Process efficiency represents how well a process converts its inputs into outputs. A process that converts 100% of the inputs into outputs without waste is more efficient than one that converts a similar amount of inputs into fewer outputs.

Measure Scope

Back to Top

Cross Industry (7.3.1)

  • 9.2.3.1 - Establish AR policies (10799)
  • 9.2.3.2 - Receive/Deposit customer payments (10800)
  • 9.2.3.3 - Apply cash remittances (10801)
  • 9.2.3.4 - Prepare AR reports (10802)
  • 9.2.3.5 - Post AR activity to the general ledger (10803)