Calculadora de Giro de Contas a Receber — Formula
## 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.
### 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.
Exemplo Resolvido
A company had $800,000 in net credit sales. Accounts receivable were $60,000 at the start and $100,000 at the end.
- Average AR = ($60,000 + $100,000) / 2 = $80,000
- Receivables Turnover = $800,000 / $80,000 = 10.0
- Average Collection Period = 365 / 10 = 36.5 days