Calculateur de Rotation des Créances Gratuit
Calculez la rotation des comptes clients et le délai moyen de recouvrement. Optimisez votre gestion des créances.
Receivables Turnover
10.00
Receivables Turnover vs Net Credit Sales
Formule
## How to Calculate Receivables Turnover ### Formula **Receivables Turnover = Net Credit Sales / Average Accounts Receivable** **Average Collection Period = 365 / Receivables Turnover** This ratio measures how many times per year a company collects its average receivables balance. A higher number indicates faster collection. The average collection period converts the ratio into days, giving you a concrete sense of how long customers take to pay their invoices.
Exemple Résolu
A company had $800,000 in net credit sales. Accounts receivable were $60,000 at the start and $100,000 at the end.
- 01Average AR = ($60,000 + $100,000) / 2 = $80,000
- 02Receivables Turnover = $800,000 / $80,000 = 10.0
- 03Average Collection Period = 365 / 10 = 36.5 days
Questions Fréquentes
What is a good receivables turnover?
Higher is better, but it depends on your payment terms. If you offer net-30 terms and your collection period is 35 days, you are performing well. A collection period much longer than your terms suggests collection issues.
How can I speed up collections?
Offer early payment discounts, send invoices promptly, follow up before due dates, tighten credit policies, and consider requiring deposits or shorter payment terms for slow-paying customers.
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